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2020 (6) TMI 538
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....vice as well which is supplied along with goods; that however in case of man power supply service, supply is only for service and there is no supply of goods along with it in execution of such man power supply service contract; that after introduction of GST, they have provided man power supply service to the following entities as detailed below: Sr.No. Name of party Amount (Rs.) Constitution of party 1. Coast Guard Region (NW) 72,00204/- Central Government 2. Collector of Ahmedabad, Bhavnagar, Godhara and Dwarka 1,03,70,590/- Gujarat State Government 3. Bhavnagar Forest Department 48,689/- Gujarat State Government 4. Jilla Panchayat, Mehsana 1,60,983/- Local Authority 5. Chief Officer of Ahmedabad and Mehsana Municipal Corporation 11,60,992/- Local Authority 6. Industrial Extension Bureau, Gujarat 3,60,248/- Governmental Authority 7. SardarSarovar Nigam limited 65,62,501/- Governmental Authority 8. Gujarat State Nagrikpurvatha limited 1,63,574/- Governmental Authority 9. Chief Engineer, PGVCL 2,64,00,693/- Limited company 2. The applicant has submitted that th....
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.... below from so much of the state tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding 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 Description of Service Rate Condition 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 or a Government entity 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 243W of the Constitution. NIL NIL 3. The applicant has submitted that the pre-requisite for claiming exemption under the above entry is that it is necessary to provide pure service by way of any activity in relation to any function entrusted to Panchayat under article 243G of ....
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.... 19. Adult and non-formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. 28. Public distribution system. 29. Maintenance of community assets. 6. As per the applicant, 243W of the Constitution of India has entrusted the following functions to the municipalities: 1. Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. ....
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....hmedabad and Mehsana municipal corporations and Jilla Panchayat, Mehsana; that they have submitted copies of work orders in respect of service provided to Industrial Extension Bureau, Gujarat, SardarSarovar Nigam limited, Gujarat State NagrikPurvatha Limited and Chief Engineer, PGVCL; that Gujarat Pani Purvatha Board (GPPB) has issued a letter stating that they are covered under the definition of 'Government Authority' and hence GST shall not be applicable to the pure service provided to them as per Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. 9. The applicant has submitted that they have provided man power supply service to these entities who are engaged in activities specified in Article 243W or Article 243G of the Constitution of India and has given a summary of the nature of work and activities carried out by various government entities along with relevant entry of Article 243W or 243G for which exemption is sought: Sr.No. Name of party Whether Central Government or State Government or Union territory or Local authority or Governmental authority or Government entity. 1. Coast Guard Region (NW) Central Government 2. Collector of Ahmedab....
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....ed 28.06.2017and Notification No.12/2017-State Tax(Rate) dated 30.06.2017 for pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities and Government Entities. As per the submission given by the applicant they are providing services of manpower supply/security services to the following entities: Sr.No. Name of party Amount (Rs.) Constitution of party 1. Coast Guard Region (NW) 72,00204/- Central Government 2. Collector of Ahmedabad, Bhavnagar, Godhara and Dwarka 1,03,70,590/- Gujarat State Government 3. Bhavnagar Forest Department 48,689/- Gujarat State Government 4. Jilla Panchayat, Mehsana 1,60,983/- Local Authority 5. Chief Officer of Ahmedabad and Mehsana Municipal Corporation 11,60,992/- Local Authority 6. Industrial Extension Bureau, Gujarat 3,60,248/- Governmental Authority 7. Sardar Sarovar Nigam limited 65,62,501/- Governmental Authority 8. Gujarat State Nagrikpurvatha limited 1,63,574/- Governmental Authority 9. Chief Engineer, PGVCL 2,64,00,693/- Limited company ....
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....rs conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding 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 Description of Service Rate Condition 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 or a Government entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation t....
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.... can be construed in general terms as any supply which is either deemed as services under Schedule II of CGST Act or which are not covered under the definition of goods shall be categorized as pure services. However, as per the notification, works contract services or other composite supplies involving supply of any goods are not covered in serial no.3. In other words, if a person provides only service to any person without involvement of supply of goods along with supply of services, then the same would be termed as supply of pure service. On going through the work orders submitted by the applicant with regard to services provided to the entities mentioned in para 11 above, it is seen that the services provided are of only manpower supply or security services and since there is no involvement of supply of goods in these services, the services would be called 'pure services' Hence the first condition is fulfilled. 13.2 The second condition to be verified is as to whether the entities mentioned at para-11 above are Central Government or State Government or Local authority or Governmental authority or Government entity. In this regard, definitions of the same as per the CGST Act, ....
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....l, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (zfa) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.". On examination of the details submitted by the applicant as well as taking into consideration the definitions mentioned above and the data available online, we reach the following conclusion: Sr.No. Name of party Whether Central Government or State Government or Union territory or Local authority or Governmental authority or Government entity. 1. Coast Guard Region (NW) Central Government 2. Collector of Ahmedabad, Bhavnagar, Godhara and Dwarka Gujarat State Government 3. Bhavnagar Forest Department Gujarat State Government 4. Jilla Panchayat, Mehsana Local Authori....
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.... community assets. The functions entrusted to the municipalities under 243W of the Constitution of India are listed hereunder: 1. Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. 10. Slum improvement and upgradation. 11. Urban poverty alleviation. 12. Provision of urban amenities and facilities such as parks, gardens, playgrounds. 13. Promotion of cultural, educational and aesthetic aspects. 14. Burials and burial grounds; cremations, cremation grounds; and electric crematoriums. 15. Cattle pounds; prevention of cruelty to animals. 16. Vital statistics including registration of ....
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....or computer data operator and watchmen at its godowns. Primary objective of the Civil Supply Corporation is procurement, storage, distribution of food grains, edible oils, sugar, pulses, refined iodised salt for the requirement of public distribution system. We find that the said service is provided by the applicant in relation of discharge of functions covered under Sr. No. 28 (Public Distribution System) of Article 243G of the Constitution of India. b. The Tender No. PGVCL/Projects/Manpower/2016/58 was floated by M/s PGCVL to seek the services of Manpower (Engineers) & Manpower (Electrical Assistant) on contract basis to carry out RE related activities under various Sub-Divisions of PGVCL with detailed functioning of engineers and electrical assistants. We find that the said service is provided by the applicant in relation of discharge of functions covered under Sr. No. 14 [Rural electrification, including distribution of electricity] of Article 243G of the Constitution of India. c. Similarly, the Work Order no. Ja. N. O. S./2016/2017-18 dated 29.08.2017 has been awarded to the applicant by Mehsana Municipality to provide manpower for security and maintenance of....