TaxTMI 
TaxTMI 
2021 (3) TMI 705
X X X X Extracts X X X X
X X X X Extracts X X X X
....ect Report Service) and Project Management Consultancy services ('PMCS') provided by the applicant to recipient under the Contract from State Urban Development Authority (herein-after referred as "SUDA") and the Project Management Consultancy services ('PMC') under the Contract for Pradhan Mantri Awas Yojna (PMAY in short) 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? 4). The applicant further submitted that based on the Notification No. 12/2017 and 02/2018 issued under Central Tax (Rate), GST is exempt in case of DPR and PMCs. They also submitted copy of Order No. 22 dated 25.01.2019, in the case of M/s. Rudhrabhishek Enterprises Ltd, Noida, Uttar Pradesh wherein full exemption was granted by the Authority for Advance Ruling Uttar Pradesh. 5). As per the declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending in any proceedings nor decided in any proceedings in the applicant's case under any of the provisions of the Act. 6). The application for advance ruling was forwarded to the Jurisdic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....isions of this Act. We therefore, admit the application for consideration on merits. 10). We have gone through the submissions made by the applicant and examined the detailed explanation submitted by them. We observe that the question sought by the applicant is whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services ('PMCS') provided by the applicant to 'SUDA' and the Project Management Consultancy Services (PMCS) for 'PMAY' would qualify as an activity in relation to functions entrusted to Panchayat or Municipality under Article 2430 or Article 243W respectively, of the Constitution of India, and if so, whether such services provided by the applicant would qualify as Pure services (excluding works contract service or 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. We have also examined the Notification No. 12/2017Central Tax, dated 28.06.2017 as amended vide Notification No. 2/2018-Central Tax dated 25.01.2018 issued by the Central Government and corresponding Notification No.- KA.N.I.-2-84....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) Maintenance of community assets, (c) Family welfare, (d) Markets and Fairs, (e) Poverty Alleviation Programmes, (f) Regulation of land use and construction of land buildings, (g) Urban planning including the town planning, (h) Planning for economic and social development, (i) Urban poverty alleviation, (j) Slum improvement and up-gradation. 14), Now, we come to examine the scope of work under different contracts, as provided by the applicant- A. Scope of work under Preparation of DPR:- * Preparation of detailed Project under vertical IV of PMAY (U). 100% physical verification includes door survey, collection of land documents and consent letters from the beneficiaries as per HFAPOA (Housing for All by 2022- Plan of Action), data collection, data verification and data compilation. * Inclusion of present status and proposed works of infrastructure details. * MIS Entry. * Key stakeholder consultations. * Preparation of beneficiaries wise detailed Architectural/ Engineering designs. Drawing and estimates for all sizes of plots, project structuring under appropriate development and funding mechanism. * Assistance in obtaining appropriate approvals ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....wever, the actual number of technical and financial personnel to be deployed and the deployment schedule shall be prepared by the PMC and manually agreed upon after award of work. * Generate and submit to the ULBs time to time progress reports in the agreed formats and the agreed frequency. * PMC shall also apprise the beneficiaries of the progress or activities of the project on fortnightly/ monthly basis. * Cash flow Chart -Actual and Scheduled & Bar Chart Actual and Scheduled Status of payments of beneficiaries. Photographs of various stages (Before excavation, Foundation, Plinth Level, Lintel Level & Completion) of DUS of each beneficiary, Geo tagging of constructions all the stages Visitors' Site Inspection, Settlement of all accounts of the beneficiaries with the ULBs. * Provide project completion report/ closure report which shall contain all technical and financial information of the project. 15). Accordingly, in view of forgoing discussions we are of the view that the Consultancy services rendered by the applicant under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities ....