TaxTMI 
TaxTMI 
2021 (11) TMI 267
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....o draw attention to the fact that 97 (b) of CGST Act, 2017 covers the question on which advance ruling can be sought i.e. "(b) applicability of a notification issued under the provisions of this Act". Further, the issue has been addressed in Dolphin Techno Waste Management Pvt. Ltd. [2020 (35) G.S.T.L. 413 (A.A.R. - GST - W. Mahalakshmi Mahila Sangha [2020 (37) G.S.T.L. 385 (A.A.R. - GST- Kar.)] etc. 3. As the Applicant is not registered under GST and provide services to Social Welfare Department (Samaj Kalyan Department), a Department of State Government, then whether TDS notification issued under section 51 would be applicable for deduction of TDS? 4. In case TDS is deducted, whether we would be entitled for refund of the same? The questions raised earlier were as under:- 1. In the instant case, whether the services provided by us to Social Welfare Department (Soma] Kalyan Department) will be liable for TDS under section 51 of CGST Act, 2017? 2. As the Applicant is not registered under GST and provide services to Social Welfare Department (Samaj Kalyan Department), a Department of State Government, then whether TDS notification issued ....
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....alyan Vibhag is deducting TDS under Section 51 of the CGST Act, 2017. This TDS is resulting into cost for the Applicant. B. Statement containing the Applicant's interpretation of law and/or facts 2.3 The case under consideration is covered under section 51 of the CGST Act, 2017 that is Tax Deducted at Source by the Government. 2.4 As per Section 51(1) of the CGST Act, Tax Deducted at Source has been defined to include all services provided to Government under CGST Act, and the gross value to deduct TDS should be relatively more than 2,50,000 in order to be eligible for deduction of Tax deducted at source. 2.5 According to provisions of section 51 of CGST Act, 2017 read with Section 20 of IGST Act, 2017, a deductor is required to deduct TDS at prescribed rates as CGST and SGST/UTGST (in case of intra-state) on the payment made or credited to supplier w.r.t. procurement of 'taxable goods or services'. 2.6 In terms of provisions of section 22 of CGST Act read with notification issued under IGST Act, the person, who is making intra / inter-state taxable supply and having an aggregate turnover upto prescribed limit computed on PAN India basis, has been exempte....
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....4 of 2019 wherein; it was held that "The Applicant and the other two co-owners cannot be treated as an association of persons and, therefore, as a person defined under section 2(84) of the GST Act, where their income from renting is separately ascertainable and assessed for income tax individually at the hand of each co-owner. Whether the Applicant is required to be registered under section 22(1) of the GST Act will, therefore, depend on his gross turnover, ascertained separately from the other co-owners, exceeding the threshold as provided under the Act." 2.14 Given the aforesaid, TDS is not liable to be deducted in the instant case. ADDITIONAL SUBMISSIONS DATED 08.10.2021:- 2.15 As per the provisions of Notification No 12/2017-Central Tax (Rate) dated 28th June 2017, Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 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 artic....
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.... 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, 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." 2.20 In this regard, Twelfth Schedule of Constitution of India provides as under: "TWELFTH SCHEDULE (Article 243W) "1. ... 3. Planning for economic and social development 9. Safeguarding the interest of weaker sections of society, including handicapped and mentally retarded 10. ..." 2.21 In the instant case the State Government is taking the property of rent for welfare ....
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....plicant is not entitled for refund of the same. 04. HEARING 4.1 Preliminary e-hearing in the matter was held on 03.12.2020. Shri Pritam Mahure, CA and Shri. Sahli Tharani, CA were appeared, and requested for admission of the application. Applicant was asked to reframe the questions. Jurisdictional Officer was absent. 4.2 The application was admitted and called for final e-hearing on 07.09.2021. Shri Pritam Mahure, CA and Authorized Representative, appeared made oral and written submissions. Jurisdictional Officer appeared and requested for time to make submissions. 4.3 We heard both the sides. 05. OBSERVATIONS AND FINDINGS: 5.1 We have perused the documents on record and gone through the facts of the case and the submissions both oral and written, made by the applicant. The applicant redrafted the questions raised by her vide e-mail dated 27.09.2021. 5.2 The applicant is a co-owner of immovable property situated in Nashik. The details of the plot are mentioned in the subject application. During the course of the hearing the applicant submitted that a building has been constructed on the plots owned by the applicant along with other co-owners and the said buildi....
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....No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 3. Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 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. Nil Nil 5.3.6 To answer the query of the applicant regarding the admissibility of entry no. (3) of Notification No. 12/2017-CTR in the subject case we need to find a. whether the subject supply is a supply of Pure Services b. provided to the Central Government, State Government or Union territory or local authority or a Governmental authority c. 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 ....
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.... (1).... (3) Planning for economic and social development (9) Safeguarding the interest of weaker sections of society, including handicapped and mentally retarded Further, Article 243G of the Indian Constitution states as under: "Article 243G. Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow the Panchayats with such powers and authority and 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 Panchayats at the appropriate level, subject to such conditions as may be specified therein, with respect to - (a) The preparation of plans for economic development and social justice; (b) The implementation of schemes for economic development and social justice as may be entrusted to them including those in relation to the matters listed in the Eleventh Schedule." Article 243G of the Constitution refers to a list of functions enumerated in the Eleventh schedule. Entries 26 and 27 of the Eleventh schedule which is relevant states the following: 25. Social welfare, includ....