AI Drafter 
TaxTMI 
TaxTMI 
2020 (7) TMI 227
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....from time to lime as the services are in the nature of pure labour services. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to "GST Act" would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions made by the applicant is as under:- 2.1 M/s Core Project Pvt. Ltd., the Applicant, is providing Mapping Services to various Municipal Corporation & Councils. The main aim behind doing the map making activity is to identify unpermitted construction areas. 2.2 Applicant has submitted that the services provided by them are pure Labour Services, provided to Government or Local authority or a Gov 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 th....
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....arge. 03. CONTENTION - AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen "In the matter please refer advance ruling no GOA/GAAR/10 of 2018-9/1737 dated 30.09.2019 given by Goa Authority for Advance Ruling in case M/s. Sewerage Infrastructural Development Corporation of Goa Limited in the above matter it is held that service provided by appellant appears to fall in the list of services enumerated under serial no. 6 of the 12^th Schedule of Article 243W of the Indian Constitution, thus qualifying the admissibility criteria." 04. HEARING Preliminary hearing in the matter was held on 07.01.2020, Sh. Mayur Zanwar, C.A., appeared and requested for admission of their application. Jurisdictional Officer was not present but made written submissions. The application was admitted and called for final hearing on 28.01.2020, Sh. Mayur Zanwar, C.A., appeared along with Ms. Simran Pinjani and Ms. Muskan Chandwani, both Assistants, and made oral and written submissions. Jurisdictional Officer was not present but made written submissions. 05.OBSERVATIONS We have gone through the facts of the case, documents on record and submissions ....
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....h powers and authority as may be necessary to enable them to function as institutions of self government and such law may contain provisions for the devolution of powers and responsibilities upon Municipalities, subject to such conditions as may be specified therein, with respect to (i) the preparation of plans for economic development and social justice; (ii) the performance of functions and the implementation of schemes as may be entrusted to them including those in relation to the matters listed in the Twelfth Schedule; (b) the Committees with such powers and authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule. 5.5 We further find that the Twelfth Schedule (Article 243W of the Constitution (Seventy-Fourth Amendment) Act, 1992) reads as under: 1. Urban planning including town planning. 2. Planning 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. ....
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....Constitution. 5.9 We find that the Services are provided by the applicant are the relation to Urban planning including town planning and Planning of land-use and construction of buildings in as much as all the said activities help the local authorities to do Planning, Urban Planning & Control the Land use by the general. We find that the Services supplied by them are covered under Article 243W of the Constitution, as functions entrusted to Municipality. Hence the provisions as per Sl.No. 3 of the Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017 as amended applies in their case and therefore, the Subject Services being Pure Services, provided by the applicant to the various Municipal Corporations and Councils are in relation afore said functions entrusted to the said local authority and exempt from GST. 5.10 We have no doubt that the services provided by the applicant to the various Municipal Corporation & Councils are actually aiding and helping the said Municipal Corporation & Councils to perform the functions entrusted to them under Article 243W of the Constitution. 5.11 In view of the above we observe that the applicant is rendering Pure Services to ....