TaxTMI 
TaxTMI 
2019 (12) TMI 1455
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.... referred to as 'the applicant'), registered under GSTIN No. 36AABCB5576G1ZM has filed an application in Form GST ARA-01 under Section 97(1) of Central Goods and Services Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act and TGST Act" respectively) read with Rule 104 of Central Goods and Services Tax Rules, 2017 & Telangana Goods and Services Tax Rules, 2017(hereinafter referred to as "the CGST Rules and TGST Rules" respectively) seeking Advance Ruling on the following issues: (i) Whether the supply of telephone service to Greater Hyderabad Municipal Corporation (GHMC) is exempted? and (ii) Telephone invoices are to be issued with/without GST? 2. At the outset, it....
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....released. Further Government Go. Rt.No.312, Revenue (CT.II) Department, Dt. 05.11.2019 have appointed Sri B. Raghu Kiran, IRS, Joint Commissioner (Central Tax) as member in place of Sri V. Srinivas, IRS, Additional Commissioner (Central Tax). Hence another notice was issued to the applicant to appear for Personnel Hearing on 04-12-2019. The Authorised representative Ms. D.V. Janaki, DGM & Mr. L. Hari Babu, JAO reiterated the facts mentioned above. 5. Discussion & findings: 5.1 We have gone through the facts of the case, documents on record and submissions made by the applicant. 5.2 The relevant portion of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 (Notification No. 12/2017-(Telangana) State Tax (Rate), dated 3....
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....ity under article 243W of the Constitution. Nil Nil 5.3 From the above, it is evident that a service will be exempted from GST, if the same is (i) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or Government Entity; (ii) pure service (excluding works contract service or other composite supplies involving supply of any goods); and (iii) provided 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. 5.4 In terms of Sec. 2(69) of the CGST Act, the recipient of the service i.e. ....
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....ply of goods. In the absence of the same it cannot be held that the services provided by the applicant are "Pure Services". 5.7 Further, we undertake to examine as whether the services provided by the applicant are actually used by GHMC in relation to the functions covered by 243W. This makes it pertinent to refer to Article 243W of the Constitution which is reproduced hereunder:- "243W. Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow - (a) the Municipalities with such 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,....
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....d; (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 births and deaths; (17) Public amenities including street lighting, parking lots, bus stops and public conveniences and (18) Regulation of slaughter houses and tanneries. 5.9 As stated earlier, in order to be eligible for exemption under entry No. 3 ....
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....assessee to show that his case comes within the parameters of the exemption clause or exemption notification". 5.11 Applying the ratio of the above judgements to the present case, it can be concluded that telephone services provided by the applicant cannot be regarded as pure services and these cannot be held as the activities in relation to any of the functions entrusted under Article 243W of the Constitution on the strength of the words "in relation to". In their application & enclosures also, the applicant has not adduced/provided any substantiation to show establish the category. 5.12 Accordingly, we hold that the services provided by the applicant are not eligible for exemption as provided for under entry No. 3 of the Not. No. 12....