TaxTMI 
TaxTMI 
2019 (1) TMI 1857
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.... for Advance Ruling dated 29-10-2018 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachment. 4. The applicant in his application sought clarification and Advance Ruling as follows :- (1) Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services ('PMCS') provided by the applicant to recipient under the contract for SUDA; and the Project Management Consultancy services ('PMC') under the contract for PMAY 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) If answer to first question is in affirmative then, whether, such services provided by the applicant would 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. 12/2017-Central Tax (Rate), dated 28 June, 2017, as amended (S. No. 3A) by Notification No. 2/2018-Central Tax (Rate), dated 25 January, 201....
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....at or Municipality under Article 243G or Article 243W respectively, of the Constitution of India? To proceed further, we need to examine the purpose and scope of work for which the applicant has gone into contract with State Urban Development Authorities (SUDA) and Pradhan Mantri Avas Yojna (PMAY). 9. SUDA has been established as a State level nodal agency, under the Department for Urban Employment and Poverty Alleviation by Uttar Pradesh Government. This agency is registered under the 'Registration of Societies Act' since 20th November, 1990. As per the website of SUDA the main objectives of Society shall be - (a) To identify the urban poor in the State, (b) To draw the plans and scheme for the upliftment of the urban poor in the State, (c) To implement schemes for the benefit of the urban poor either directly or through other agencies engaged in this direction, whether private, public or cooperative, (d) To review the progress of the execution of these activities as well as effectiveness of the benefits directed towards the urban poor, (e) To set up or establish any specific service such as training facilities, infrastructural etc. in furtherance of the economic interest ....
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....gement Consultancy (PMC) • PMC will coordinate, execute and monitor the activities leading to the construction of approved DUs (Dwelling units) by Govt. of India. • All the activities till the completion of DUs will be taken care of by PMC. • PMC shall also administer the works by the beneficiaries and ensure that the agreement between the ULBs and beneficiaries whether related to quality or quantities of works are executed in accordance with its provisions? • PMC shall attach beneficiaries to the project in PMAY-MIS and also upload Annexures 7A & 7C. • PMC shall execute all MIS related work of PMAY (U). • PMC will supervise the construction work to ensure adherence to the drawings, prescribed high standards of quality and timely completion of the project and verify and certify the progress of the work. • Preparation of physical and financial progress and shall submit to respective ULBs and DUDA. • Preparation of individual files consisting of application, copy of Aadhaar Card, bank details, land documents, consent letters, etc., stage-wise photographs for every beneficiari....
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....ation before us is a corollary to the first question in case the answer to first question is in affirmative. Since we have already made our findings in affirmative as far as first question is concerned, we now move to examine the second question as to whether, such services provided by the applicant would 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. 12/2017-Central Tax (Rate), dated 28 June, 2017, as amended (S. No. 3A) by Notification No. 2/2018-Central Tax (Rate), dated 25 January, 2018 issued under Central Goods and Services Tax Act, 2017 ('CGST') and corresponding Notifications No. - KA.N.I.-2-843/X1-9 (47)/17-UP. Act-1 - 2017 - Order - (10) - 2017 Lucknow, dated June 30, 2017 issued under Uttar Pradesh Goods and Services Tax Act, 2017 ('UPGST Act'), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST, respectively. 12. We have examined the contract awarded to the applicant by SUDA. Governm....