2019 (6) TMI 550

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.... 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the application 1.1 The Irrigation and Waterways Directorate, Govt of West Bengal (hereinafter the recipient), has awarded the Applicant a contract for resectioning of river Jamuna from the upstream of Charghat Bridge to the downstream of Ghonja Haspur Bridge in Block and P.S Swarupnagar....

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.... Applicant submits that the recipient is the State Government. He submits a price schedule that describes the work and its value. He argues that the work involves earthwork in excavation and re-excavation of the drainage channels and riverbed, and is pure service or a composite supply where the supply of goods is negligible. He claims that the work is an activity in relation to a function entrusted to a panchayat under Article 243G and/or a municipality under Article 243W. In his support, the Applicant submits a copy of a letter vide memo no 469 dated 22/04/2019 from the recipient, which states that project is in relation to a function entrusted to a panchayat under Article 243 G and/or a municipality under Article 243W. 3. Observations an....

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....icipality under specific provisions of the Constitution. These functions are in the nature of public welfare service that the governments on their own, and sometimes through governmental authorities/entities, do provide to the citizens. When the activity is in relation to any such function, the supply to the governments or governmental authorities/entities or local authorities is exempt from paying GST under Sl No. 3 or 3A of the Exemption Notification, provided it is a pure service or a composite supply where supply of goods does not constitute more than 25% of the value. 3.3 The Applicant's eligibility under Sl No. 3 or 3A of the Exemption Notification should, therefore, be examined from three aspects: (1) whether the supply being mad....

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....necessary to enable them to function as institutions of self-government........... subject to such conditions as may be specified therein, with respect to.............the implementation of schemes for economic development and social justice as may be entrusted to them including those in relation to the matters listed in the Eleventh Schedule" which contains the following twenty-nine functional items: 1 Agriculture including agricultural expansion 2 Land improvement, implementation of land reforms, land consolidation and soil conservation 3 Animal Husbandry, Dairying and poultry 4 Fisheries 5 Minor irrigation, water management and watershed development 6 Social forestry and farm forestry 7 Small scale industries in which....