TaxTMI 
TaxTMI 
2019 (8) TMI 1155
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....e Ruling, constituted under Section 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 there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The West Bengal Power development Corporation Limited (hereinafter WBPDCL) has awarded to Purba Medinipur Zilla Parishad (hereinafter PMZP) the work of evacuation and disposal of settled ash from the ash ponds/decantation ponds of K....
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....relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. Sl.No. 3A of the Exemption Notification extends it to a "composite supply of goods and services" in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply. 2.2 The Applicant submits that the recipient is a local authority. It submits that the work involves preparing access to the pond including laying of pathways for facilitating movement of excavating machineries like hydraulic excavators and accessories, dumpers etc, excavation of the ash pond bed under supervision of the Engineer-in-charge, en....
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....on', as applied to Sl No. 3 or 3A above, makes no substantial difference between Sl No. 25(a) of the ST Notification and Sl No. 3 or 3A of the Exemption Notifications (Service). Under the previous service tax regime, the exemption was limited to certain functions specified in Sl No. 25(a) of the ST Notification, whereas, under the GST the ambit has been broadened to include any such functions that are performed by a Panchayat or a Municipality 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 th....
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....stitute any significant percentage. 3.6 Art 243(d) of the Constitution defines a Panchayat as an institution of self-government constituted under Art 243B. Such a Panchayat, according to section 2(15b) of the West Bengal Panchayat Act, 1973 (hereinafter the 1973 Act), includes a Zilla Parishad. PMZP is, therefore, a Panchayat and local authority, as defined under section 2(69) of the GST Act. 3.7 The recipient, being a Panchayat, is entrusted under section 153 of the 1973 Act with such powers and responsibilities as provided under Art 243G of the Constitution. Art 243G of the Constitution empowers the State Government to enact laws enabling the Panchayat to act as an institution of local self-government for implementing schemes for econom....