TaxTMI 
TaxTMI 
2021 (12) TMI 414
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.... mean a reference to the same provisions 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 Consultanc....
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.... (DPR) and project management consultancy (PMC) services are pure professional consultancy 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 ....
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.... Comptroller and Auditor General of India and as per point no. 43 "Members to receive no profit upon dissolution of the society if after disposal 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 ....
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.... entrusted to Municipalities / Panchayats under Article 243W / 243G of the Constitution of India. 16). Now coming to the second question that whether such services provided by the Appellant would qualify as Pure services, we come to examine the scope of work under different contracts, as provided 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 F....
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....for managing the project so that appropriate decisions are taken quickly. However, 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. 17). After examining the agreement and scope of work, we are of the opinion that services mentioned in the contract would qualify as Pure Service (....