TaxTMI 
TaxTMI 
2019 (8) TMI 1220
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....rnment Departments which are entrusted with the functions mentioned under article 243G and 243W of the Constitution of India can be termed as "Pure Services" as referred in 1. SI. No 3 - (Chapter 99) of Table mentioned in Notification No.12/2017-Central Tax (Rate) Dated 28/06/2017 and accordingly eligible for exemption from. Central Goods and Services Tax? 2. SI. No 3 - (Chapter 99) of Table mentioned in Notification No.12/2017-(Gujarat) State Tax (Rate) Dated 30/06/2017 and accordingly eligible for exemption from Gujarat Goods and Services Tax?" 2.2. The Applicant Shri Jayesh Anilkumar Dalal, vide Statement-I to his application dated 29/01/2018, has submitted that he has been providing consultancy services in the field of structur....
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....peting & winding. Etc. Recipient of the Services: 1 Surat Municipal Corporation 9 Ahmedabad Municipal Corporation 2 Surat Urban Development Authority 10 Ahmedabad Urban Development Authority 3 Vadodara Urban Development Authority 11 Gujarat Housing Board, Ahmedabad 4 Gujarat Housing Board, Vadodara 12 Rajkot Municipal Corporation 5 Gandhinagar Municipal Corporation. 13 Rajkot Urban Development Authority 6 Gandhinagar Urban Development Authority 14 Punjab Urban Development Authority 7 Sports Authority of Gujarat, Gandhinagar 15 Gujarat State Police Housing Corporation Ltd. 8 Executive Engineer, R&B Division, Himmatnagar 16 R & B Panchayat Div. ....
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....ch involves apart from maintenance, replacement of defunct lights and other spares. In this case, the scope of the service involves maintenance work and supply of goods, which falls under the works contract services. The exemption is provided to services involves only supply of services and not for works contract services. 3.1 The applicant has further mentioned in the Statement II, of the application, that: i. The word "Pure Services" referred in notification has nowhere been defined in the Act, Rules or notification themselves. They also do not provide any mechanism to determine particular service as "Pure Services". ii. The Notification also does not specifically name the services which are eligible for exemption and....
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....oods would be treated as supply of pure services. On the other hand, let us take the example of governmental authorities awarding the work of maintenance of street lights in a municipal area to agency which involve apart from maintenance, replacement of defunct lights and other spares. In this case, the scope of the service involves maintenance work and supply of goods, which falls under the works contract services. The exemption is provided to services involves only supply of services and not for work contract services". 4.1 He has, inter-alia, mentioned that as per the documents submitted by the applicant, it appears that the services provided by applicant do not involve any supply of goods and hence they are falling in the definition ....
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....esponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- .................... Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (Per cent.) Condition (1) (2) (3) (4) (5) - -- --- -- -- -- 3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in....
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....t is also therefor the question of interpretation of fact that the services provided by the applicant are actually utilized by the Local Authority for the function covered by Article 243G and 243W. 6. In view of the foregoing, we rule as under:- R U L I N G Question: Whether or not my supply of services in the nature as mentioned in point 12(B) above, provided to Local Authorities , Urban Development Authority, Dist. Panchayat R&B Div. and other Government Departments which are entrusted with the functions mentioned under article 243G and 243W of the Constitution of India can be termed as "Pure Services" as referred in 1. Sl. No. 3 - (Chapter 99) of Table mentioned in Notification No. 12/2017 - Central Tax (Rate) Dat....