TaxTMI 
TaxTMI 
2021 (11) TMI 432
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....he applicant is engaged in the business of providing manpower supply to various government and non-governmental organisations. 3. The applicant has sought advance ruling in respect of the following questions: 1. Whether the applicant is correct in classifying the services provided to the Government entities as exempted services? 2. Whether the applicant is correct in claiming exemption under Sl.No.3 of Notification 12/2017 dated 28th June 2017 for the said exempted services? 4. Admissibility of the application: The question is about "classification of any goods or services or both" and "applicability of a notification issued under the provisions of this Act" and hence is admissible under Section 97(2)(a) and 97(2)(b) of the CGST Act 2017. 5. Brief Facts Of The Case: The applicant furnishes some facts relevant to the issue: 5.1 The Applicant states that they are engaged in the business of providing manpower supply services to various government and non-government organisations. Manpower supply services include supply of workforce of both skilled and unskilled for security, housekeeping, catering etc. Majority of the services are rendered to Central / St....
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....6.3 The applicant has submitted the details of the key words Pure Service, Governmental Authority and the functions entrusted to them under Article 243G and 243W as under: 6.3.1 Pure Service: The phrase "pure service" has not been specifically defined in any of the notifications / circulars. However, in common parlance, "pure services" in this context would intend to cover all the contracts where there is no supply of goods i.e., to say any supply which is either deemed as services under Schedule II of CGST Act or which are not covered under the definition of goods shall be categorized as pure services. The applicant states that they are providing "security and house-keeping services" to the customers cited at para 5.2 supra. The said supply is not covered under the definition of goods. 6.3.2 Governmental Authority: Governmental Authority has been defined in Notification No.32/2017-CT (R) dated 13.10.2017 as: (zf) "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 90 percent or more participation by way of equity or control,....
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..... Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. 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. 18. Reg....
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....d secondary schools under 243G SJB college of nursing This institute is neither funded nor controlled by the Government. Hence, the same is a taxable service. Education, including primary and secondary schools under 243G Central University of Karnataka The Central University of Karnataka was established by an Act of the Parliament at Kadaganchi of Aland, Karnataka Taluk Kalaburagi, Karnataka. Education including primary and secondary schools under 243G National Assessment and Accreditation Council National Assessment and Accreditation Council (NAAC) was established in 1994 as an autonomous institution of the University Grants Commission (UGC) under the National Policy on Education (NPE, 1986) and the Programme of Action (PoA, 1992) which is fully controlled by Ministry of Education, Government of India. Education, including primary and secondary schools under 243G National Institute of Fashion Technology NIFT was set up in 1986 and was made a statutory institute in 2006 by an Act of the Indian Parliament. Hence, the same is fully funded Government entity. Education, including primary and secondary schools under 2430 PERSONAL HEARING / PROCEEDI....
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....ure 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 or a Government entity 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 13. From the above said entry of the notification it is observed that, in order to claim exemption on supply of man power services two conditions should be satisfied: 1. Pure Services (excluding works contract service or other composite supplies involving any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government entity 2. 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." Now we examine one by one. The Applicant states that he is providing manp....
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....Technical training and vocational education. 19. Adult and non formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. 28. Public distribution system. 29. Maintenance of community assets. 15. 243W. Powers, authority and responsibilities of Municipalities, etc 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, subject to such conditions as may be specified therein, with respect to (i) the preparation of plans for economic development and ....