TaxTMI 
TaxTMI 
2021 (12) TMI 414
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....s under the UPGST Act, 2017 and vice versa. Brief Facts of the Case 1) M/s Jayesh A Dalal, a proprietorship firm, having registered address at Shop No. 4, J. S. Market, Suhag Nagar, Firozabad, Uttar Pradesh, 283203 (the Appellant) is a registered assessee under GST having GSTN: 09AAVPD9061B1ZK. 2) As per Appellant, there is an agreement between Director, State Urban Development Agency (herein after referred to as "SUDA"), and M/s Jayesh A Dalal, Jalaram Shakti beside Dhavalgiri Apartments, Near Lourdes Convent School, Athwalines, Surat, for Preparation of Detailed Project Report (DPR) for Ghaziabad NN ULB (District - Ghaziabad) in Meerut Cluster No. 14 and providing Project Management Consultancy (PMC) services for Project under Beneficiary Led Construction in 18 Clusters vide work order no. 1190/01/29/HFA/ 2018-19 dated 16/01/2019. 3). Accordingly, the Appellant has submitted an application dated 06.11.2020, before the Authority for Advance Ruling Uttar Pradesh and sought Advance Ruling as follows : - (i) Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services ('PMCS') provided by the applicant ....
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....ncy service i.e. consulting engineer. In other words, there is no involvement / supplies of any types of goods or materials in this work order. 6.3) SUDA deducts GST-TDS amount from each and every payment made to the Appellant under section 51 of the CGST Act, 2017 so SUDA is considered here as a Government body for exemption from GST under Sl. No. 3 (Heading 9954) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. 6.4) The Appellant also relied upon various Advance Ruling Authority Judgments to vindicate their stand. 7) Following the principle of natural Justice, the appellant was granted personal hearing on 14th June 2021. Sh. Narendra Kumar, Chartered Accountant/Authorised Representative appeared in personal hearing on behalf of the Appellant. During the course of personal hearing, he reiterated the submissions already made vide appeal application dated 06.04.2021. He has nothing more to add. DISCUSSION AND FINDING 8) We have gone through the submissions made by the Appellant and examined the detailed explanation submitted by them. We observe that the question before us to decide is whether the services provided by the Appellant to the SUDA would qualify a....
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....isposal and settlement of the property of the society and its claims and liabilities, there are any surplus assets, such asset shall not be paid to or distributed amongst the member of the society or any of them but shall be disposed off as directed by the Government of India or State Government". Moreover, as per the registration certificate issued by the GST department, SUDA has been defined as "Government Department". 12). Further, as per website of Pradhan Mantri Awas Yojana-Housing for All (Urban), Ministry of Housing and Urban Affairs, the PMAY is a Scheme to provide central assistance to Urban Local Bodies (ULBs) and other implementing agencies through States/UTs for Rehabilitation of existing slum dwellers using their land as a resource through private, participation, and affordable Housing in Partnership. As per the detail available on website SUDA is the state level nodal agency for PMAY(U) in the state of Uttar Pradesh. 13). Now coming to the functions entrusted to Panchayats/Municipalities, the matters listed in the 11th and 12th schedule to the constitution (details 243G and 243W, respectively), are inter alia: (a) Safe water for drinking, (b) Maintenance of co....
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....rovided by the Appellant:- 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 from concerned agencies/ departments. * Appropriating all necessary data in reference to Slum Free city Plan in the DPR. * The DPR should be complete in all respect with all report drawings, statements and documents necessary for obtaining the grant from the Government of India. B. Scope of Work under Project Management Consultancy (PMC):- * PMC will coordinate, execute and monitor the activities leading to the construction of app....