TaxTMI 
TaxTMI 
2019 (10) TMI 949
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....17 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Proprietary concern and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:- Is GST Applicable on man power services provided to Karnataka Rural Road Development Agency? 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that he is in the business of providing manpower services. Me is providing man power services of Data Entry Operator, Field Engineer, Diploma Field Engineer, Senior Software Professional (Team Leader), Software Engineers ....
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....referred Notification can be applied and GST is not chargeable. 4. FINDINGS & DISCUSSION: 4.1 The entry no. 3 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 is verified the same reads as under: "Pure Services (excluding works contract service or other composite supplies involving supply of 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 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution." 4.2 The contract of the applicant is examined and it is seen that the contract i....
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....the Integrated Goods and Services Tax Act, 2017 defines "governmental authority" as under:- ""governmental authority" means an authority or board or any other body,- (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with ninety per cent, or more participation by way of equity or control, to carry out any function entrusted to a Panchayat under article 243G or to a municipality under article 243W of the Constitution." 4.3.5 The objectives of the recipient as available in the website of the recipient arc as under:- • To provide state-of-the art technical support to the department in coordination with the technical academic institutions and evol....
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.... (i) Agriculture, including agricultural extension, (ii) Land improvement, implementation of land reforms, land consolidation and soil conservation, (iii) Minor irrigation, water management and watershed development, (iv) Animal husbandry, dairying and poultry, (v) Fisheries, (vi) Social forestry and farm forestry, (vii) Minor forest produce, (viii) Small scale industries, including food processing industries. (ix) Khadi, village and cottage industries, (x) Rural housing, (xi) Drinking water, (xii) Fuel and fodder. (xiii) Roads, culverts, bridges, ferries, waterways and other means of communication, (xiv) Rural electrificat....
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....ent. 4.6 The words "in relation to" is defined in the Oxford Dictionary as to mean "in the context of' or "in connection with". When two activities are directly linked to each other, then they are said to be in connection with or in the context of. 4.7 The activity of providing manpower like Data Entry Operators, Field Engineers, Diploma Field Engineers, Senior Software Professionals, Software Engineers for IT Cell, Graduate Assistant, Office Assistant, Peon and Watchman are to manage the back end work and managing the offices of the KRRDA and hence are not involved directly in the activity of maintaining or construction of roads. This activity is not directly connected to the work entrusted to a Panchayat under Article 243G of the Co....