TaxTMI 
TaxTMI 
2019 (10) TMI 756
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.... Act and CGST Act) by M/s Sewerage & Infrastructural Development Corporation of Goa Ltd., 2nd floor, Ishan Building, Dada Vaidhya Road, Panaji - Goa, seeking an advance ruling in respect of the following question as listed below: 1. Whether the Project Management services provided by applicant to recipient would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India? 2. Would supervision fees received towards such services provided by the applicant qualify as "Pure services (excluding works contract service or other composite supplies involving supply of any goods)" as provided in serial number 3 of Notification No.....
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....ementation of the sewerage projects. The services shall include deployment of team of experts, Engineers and other support staff which shall remain involved till execution of the projects. The scope would broadly include appointments of contractors and consultants, review and finalisation of contractor's and consultant's submissions in relation to project planning and execution, periodic review of progress report, rendering advice on counter measures/corrective actions required for overcoming bottlenecks/problems encountered during the execution of the project. Now for arriving at a decision as to whether the nature of services provided by the applicant falls under 12th Schedule, Article 243W of the Indian Constitution, the activ....
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....ng the admissibility criteria. The relevant extract of SI. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017 and the relevant definition are extracted below for case of reference: SI. 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 relation to any function entrusted to a Panchayat under article 243 G of the Constitution or in relat....
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....ervices" are provided to a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat or Municipality under Article 243G or Article 243W of the Constitution of India and that 'Governmental Authority' is an Authority or a board set up by an Act of Parliament or a State Legislature or established by the Government with 90 percent or more participation by way of equity or control to carry out any function entrusted to a Panchayat or Municipality under Article 243G or Article 243W of the Constitution of India, then the same is exempted vide SI. No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017. In view of the above facts and provisions the ruling is given as under: ....