AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2020 (7) TMI 350
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.... Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: 1. M/s. Consulting Engineers Group Limited., (hereinafter referred to as 'CEG' or the 'Applicant') is a Company registered under the Companies Act, 1956 and registered with Registrar of Companies as "Consulting Engineering Group Limited" vide CIN: U74140RJ1991PLC0006329 with its Registered Office at 7th Floor, B-11(G), Industrial Area, Malviya Nagar, Jaipur- 302017 and having its Branch Office in Andhra Pradesh vide GSTIN 37AAACC7519B1ZZ, having its Principle place of Business at Bye Pass Road, Door No. 76-13-99/5, Beside Bashyam School, Jojinagar, Vijayawada, Krishna, Andhra Pradesh, 520012. 2. Andhra Pradesh Panchayat Raj Engineering Department (hereinafter referred to as APPRED) set up by an act of Parliament and headed by the Commissioner of Panchayat Raj, the Department of Panchayat Raj and Rural Development is responsible for planning and execution of programs for rural development. The main functions of the Department are as follows: * Implement schemes for rural development * Improve the coverage and quality of infra....
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....ing project implementation. c) Efficiently manage the project through assistance to PMU/PIUs of the client such that each and every activity of the project is completed in agreed timeline within budgeted cost frame and in full compliance with AIIB's guidelines and applicable client's acts, rule and regulation. d) PMC has to review / help the procurement process and assist the client in preparation of bidding documents, updating cost estimates, bid invitation and bid evaluation, as required. e) Provide training to PIU staff in project formulation, management, monitoring and evaluation, financial, road safety and environmental management aspects and community participatory approaches of the project. The consultants has to conduct training at HQ office i.e. Vijayawada at a minimum of 2 trainings/years (or as advises by the client time to time).The cost of training will be borne by the client. PROJECT MANAGEMENT AND MONITORING a) Planning, scheduling and monitoring of the project using MS Project /PMIS/latest IT tools and techniques such as online monitoring of work sites with the aid of cyber tools, which are under development. b) Assist PMU/PIU/PRED in conducting regular m....
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....roject. f) Supervise and monitor construction work of each contract package. g) Checking the alignment (LS/CS), level and specification of the construction to ensure conformity with the contract specification, presentation for approval to the competent authority any change in plans that may he deemed necessary indicating the effects due to the change in the contract, and preparation of variation orders accordingly. h) Scrutinize the contractors detailed work program and guide contractor in presentation of supervision schedule /work plan for each package. i) Scrutinize construction methods proposed by contractor including environmental, disaster management, safety, personal and public issues. j) Assess the adequacy and quality of contractor's supervisory staff and manpower and other input in material, labour and construction methodology and provide advisors when required. k) Monitor the construction method by assessing the adequacy of the contractors input material, labour, equipment and construction methods. I) Monitor implementation of environmental standards and safeguards, and any resettlement plans. m)Review and ensure the quality assurance system for project of....
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....radesh Goods and Service Tax. The applicant had filed an application in form GST ARA-01, 18.12.2019, by paying required amount of fee for seeking Advance Ruling on the following issues, as mentioned below. 4. Questions raised before the Authority: Whether the 'Project Management Consultancy' services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as 'Pure Services' as referred in Sl. 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 Service Tax and Sl. No. 3 - (Chapter 99) of Table mentioned in G.O.Ms.No.588 - (Andhra Pradesh) State Tax (Rate) Dated 12/12/2017 and accordingly eligible for exemption from Andhra Pradesh Goods and Service Tax. On Verification of basic information of the applicant, it is observed that the applicant falls under Central jurisdiction of Superintendent, Nellore-4 Range, Nellore CGST Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the State Tax authorities to offer their remarks a....
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....usted to a Municipality under article 243W of the Constitution. I. Interpretation of 'Pure Services' 1.1 The applicant submits that the services provided by them may be termed as 'Pure Services', as they fulfil the following conditions: i) It excludes works contract service ii) It excludes other composite supplies involving supply of any goods iii) It is supply of services without involving any supply of goods 1.2 The word 'Pure Services' referred in notification has nowhere been defined in the Act, Rules or notification. The Notification also does not specifically name the services which are eligible for exemption and which are excluded. However, CBEC vide FAQs on Government Services, has clarified the scope of Pure Services as under: Question 25: What is the scope of pure services' mentioned in the exemption notification No. 12/2017-Central Tax (Rate), dated 28.06.2017? Answer: In the context of the language used in the notification, supply of services without involving any supply of goods would be treated as supply of pure services. For example, supply of manpower for Cleanliness of roads, public places, architect services, Consulting engineer services, advisory ser....
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....epartment is headed by the Commissioner of Panchayat Raj, the Department of Panchayat Raj and Rural Development is responsible for planning and execution of programs for rural development. 2.2 The definition of "Governmental Authority" as per the definitions given under Notification no. 11/2017-Central tax (rate) and Notification no. 12/2017- Central tax (rate) dated 28th June 2017: "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with Soper cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under Article 243W of the Constitution or to a Panchayat under Article 243G of the Constitution. 2.3 The definition of 'Local Authority' as defined in Section 2(69) of CGST Act, 2017, is stated as under: "local authority" means-- (a) a "Panchayat" as defined in clause (d) of article 243 of the Constitution; (b) a "Municipality" as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, ....
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....ons of the Department are as follows: * Implement schemes for rural development * Improve the coverage and quality of infrastructure facilities in rural areas. * Make provision to provide clean drinking water * Execute minor irrigation and poverty alleviation programs 3.4 The Department is entrusted for implementing several schemes to improve living conditions of people in rural areas and to create economic awareness in rural areas. Some of these schemes include: * Rural Water Supply * Rural Sanitation * Jawahar Gram Samrudhi Yojana (J. G. S. Y) * Community Development * Construction of Mandal Buildings * Construction and maintenance of rural roads * Employment Assurance Scheme (E. A. S.) 3.5 The Andhra Pradesh Panchayat Raj and Engineering Department has been entrusted for implementing schemes for construction of Rural roads by the Panchayat Raj and Rural Development Department. 3.6 Hence, the PMC services provided by the Applicant for construction of Roads in Rural areas of the state of Andhra Pradesh are in relation to function entrusted to a Panchayat under Article 243G of the Constitution. The applicant finally submits that the Project Management and ....
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....usted 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. There are multiple issues that are to be dealt under this entry as mentioned here under: (a) Whether the services rendered by the applicant are pure services. The Services rendered by the applicant as seen from the record, are devoid of any incorporation of goods in the process of supply and the agreement copy between the applicant and APPRED reveals the same, citing the approximate value of the work to be done under the agreement for a sum of Rs. 17,71,78,000/- (Rupees Seventeen Crore Seventy One lakh and Seventy Eight thousand only).As per the scope of work mentioned under Point no. 7 of Exhibit-II, the Applicant is mainly engaged in providing Consultancy services to the APPRED through its professionals and Experts in various fields. The copy of Invoice as produced by the applicant reveal the same showing a detailed bifurcation of cost which comprises of reimbursement of Remuneration of Professionals and Experts employed for undertaking various tasks assigned to the Applicant in the Contract Agreement. There is no comp....