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2020 (11) TMI 1029

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....nceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would he mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE - 3.1. Centre for Entrepreneurship Development MP. Bhopal (hereinafter referred to as "CEDMAP" or "the Applicant") is established as a Society. registered under MP Societies Registrikaran Adhiniyam, 1973 and having its Head Office at 16-A. Arera Hills. Bhopal 462011 (MP). 3.2. The applicant is registered under the MPGST/ CGST Act 2017 vide GSTIN-23AAAAC0450D1ZO. 3.3. CEDMAP is an autonomous, not for profit, registered society under Department of Micro. Small and Medium Enterprises. Government of Madhya Pradesh. Principal Secretary of the Department of Micro Small & Medium Enterprises. Government of Madhya Pradesh is the Chairman of the governing body of CEDMAP. 3.4. CEDMAP has been formed with objective of - • To search. encourage & identify and select potential entrepreneurs and develop them for setting up tiny. rural. small or medium ventures. • To provide training and instruction in all aspects of setting up: running a venture to potential and exis....

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.... (ii) The Deen Dayal Yojna & State Rual Livelihood mission both are being operated by Panchayat & Rural Development of government of Madhya Pradesh which have issued the work order to M/s CEDMAP for skill training to the youth in the district of Singrauli in Tourism and Hospitality, Healthcare, Retail IT-IES and construction sector. The said services provided by M/s CEDMAP to Jilia Panchayat, Singrauli will be exempted. (a) If the services provided are covered under "Technical training and vocational education" at point No.18 of functions entrusted to a Panchayat under article 243G of the Constitution, (b) and the services provided are "Pure service" (excluding works contract service or other composition supplies involving supply of any goods) as mentioned in Notification No.12/2017 Central Tax(Rate) dated 28.06.2017. 6. RECORD OF PERSONAL HEARING - 6.1 Shri Navneet Garg, CA appeared on behalf of the applicants for personal hearing on electronic mode on 20.08.2020 and he reiterated the submissions already made in the application and Annexure with the application and also submitted the written submission specifically mentioning the eligibility for ex....

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....of Madhya Pradesh for providing Skill Training to the 1000 youth in Singrauli district of MP, in Tourism and Hospitality. Healthcare. Retail. IT-ITES and Construction sector is a Pure Service work. 6.7. Further the services provided by the applicant to Jila Panchayat Singrauli are not covered in exclusion clause pertaining to 'works contract service' or 'composite supplies involving supply of any goods'. 6.8. As the above said work. has been awarded by Jila Panchayat, Singrauli under Deendayal Antyodaya Yojana. State Rural Livelihood Mission for a consideration of Rs. 15.000/- per trainee to he paid by Jila Panchayat. Singrauli hence it is clear that the applicant is providing training services to Local Authority. 6.9. Another condition to be satisfied is that the activity must be 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 hence to understand it better the Article 243G & 243W are being reproduced as follows:- Article 243G in The Constitution of India Subject to the provisions of this Constitutio....

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....industries. 9. Khadi, village and cottage industries. 10. Rural housing. 11. Drinking water, 12. Fuel and fodder. 13. Roads, culverts, bridges, ferries, waterways and other mean,; communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. 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 TWELFTH SCHEDULE (Article 243W) 1. Regulation of land use and co....

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....ax Act. 2017 (MPGST Act). 6.14. Hence, in respect of Query No. 1. we understand that the work of Skill Training allotted by Jila Panchayat Singrauli under Deendaval Antyodava Yojana, State Rural Livelihood Mission, Panchayat & Rural Development Department. Govt. of Madhya Pradesh shall be duly covered under Entry No. 3 of Notification No. 12/2017-CT(R) dated 28th June 2017. 6.15. In respect of query No. 2, as the work order given by the Jila Panchayat, Singrauli is covered under the Entry No. 3 of Notification No. 12/2017 CT(R). dated 28th June 2017. Hence it shall be exempt from Goods & Services Tax. 6.16. The applicant also attached a copy of work order which is awarded to them. 6.17. The applicant argued that the work order awarded to them for giving training and providing employment comes under the exemption provided in Notification No. 12/2017-CT (R). dated 28th June 2017. The arguments given in this regards are as following : 6.17.1. As per the Sanction order. CEDMAP has to give "Training cum Placement" to 1.000 unemployed youth of Singrauli District. 200 Trainees each in the field of Tourism and Hospitality. Healthcare. Retail. IT-ITES and Construction. ....

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....ducation. as the learner directly develops expertise in a particular group of techniques or technology. 6.17.5. Referring to all the above description and the nature of work allotted to the applicant it can be very much concluded that the work being performed by the applicant falls within the meaning of Entry no 18 of Schedule 11 of Constitution - "Technical training and vocational education." 6.17.6. Further. As per Sec 2(30) of CGST Act 2017- "Composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. Illustration: Where goods are packed and transported with insurance, the supply of goods, packing materials. transport and insurance is a composite supply and supply of goods is a principal supply: 6.17.7. As per Sec 8 of CGST Act 2017- The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:- (a) a composi....

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....ment Department, Govt. of M.P. for providing Skill Training to the youth in the district of Singrauli in Tourism and hospitality. Healthcare. Retail, IT-ITES and Construction sector is covered under Entry No. 3 of Exemption Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017'? ii. Whether the Goods & Service Fax is payable on work order received by the applicant from Jila Panchayat, Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana. State Rural Livelihood Mission. Panchayat & Rural Development Department. Govt. of M.P. for providing Skill Training to the youth in the district of Singrauli in Tourism and Hospitality. Healthcare. Retail. IT-ITES and Construction sector ? 7.3 It is necessary to examine SI. No. 3 of the Exemption Notification No. 12/2017 as below: SI No. 3: 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 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 rel....

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....The work pertains to providing service of training and placement of 1000 unemployed trainees in 5 trades ii. Work order issued to CEDMAP (applicant) for above training iii. Execution / Supervision of the above work is to be done by M.P. DAY (Dindayal Antyoday Yojna). State Rural Livelihood Mission iv. Mission is appointed as Nodal / Execution agency by District Mineral Foundation v. District Mineral Foundation is a Trust established under MMDR Act, 1957 for implementing development programme in mining affected areas vi. Payment to be made from "Zila Khanij Pratishthan Mad". 7.8 From the above it is evident that the work order is not issued by Jila Panchayat as claimed by the Applicant but has been issued by M.P. DAY Rajya Gramin Ajivika Mission. Therefore, services shall be deemed to be have been provided to M.P. DAY Rajya Gramin Ajivika Mission. It is not covered in the definition of local authority. Now. it is to be examined whether M.P. DAY Rajya Gramin Ajivika Mission is covered under governmental authority or government entity. 7.8 In this regard the applicant has been asked to submit the constitution of M.P. DAY Rajya Gramin ....

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.... कन्स्ट्रक्शन) हेतु प्रस्ताव / 2020 / एसआरएलएम / सिगरौली, दिनांक- 264/09 20 प्रशिक्षण राह प्रस्तुत किया गया है स्वीकृत निविदा के आधार पर जिला खनिज प्रतिष्ठान मंद से प्रशिक्षण सह नियोजन हेतु निम्न विवरण अनुसार कार्य की स्वीकृति एतद् द्वारा प्à¤....

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....¿à¤¯à¥‹à¤‚ को प्रशिक्षण प्रदान कर नियोजन कराना) ( कुल राशि - 4 Rs. 15000.00 (प्रति प्रशिक्षार्थी प्रशिक्षण सह नियोजन हेतु तय शर्तों के अनुरूप) 5 Rs. 15000000-00 एक करोड पचास लाख रूपये मात्र) ब- S.NO SECTOR TRADE NO OF TRANING TOTAL TRANEES COST COST 01 TOURISM AND HOUSEKEEPING EXECUTIVE 200 15000 3000000 HOSPITALITY 02 HEALTHCARE GENERAL DUTY ASSISTANT 200 15000 3000000 03 RETAIL SALES ASSOCIATE 200 15000 3000000 04 IT ITES DOMESTIC DATA ENTRY 200 ....

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....रेडो (टूरिज्म एवं केयर रिटेल, आईटी, कन्स्ट्रक्शन) में प्रशिक्षण प्रदान कर नियोजन (Placement कराना आवश्यक होगा। 05. संस्था को प्रशिक्षण हेतु भवन की व्यवस्था स्वयं करनी होगी, जिसका बिजली बिल पानी शुल्क पतसंस्था को वहन करना होगा। Users\Dell Desktop geandLetter Heal NRI M Document 2 ....

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....¤°à¤¶à¤¿à¤•à¥à¤·à¤£ प्राप्त करने योग्य युवक /युवतियों की सूची का अनुमोदन होने के उपरांत प्रशिक्षण प्रारंभ करेगा। 08. कॉलम 0 में अंकित स्वीकृति राशि मे नियमानुसार कटौत्रा कर जारी दिशा निर्देशों के अनुसार प्रदाय की जायेगी। - 09. अनुबंध शर्त द....

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....µà¤¿à¤•à¤¾ मिशन, जिला सिंगरौली, मध्यप्रदेश सिंगरौली . दिनांक १५/०७/२९२८ 02. कलेक्टर महोदय, जिला सिंगरौली की ओर सादर सूचनार्थं । 03. पुलिस अधीक्षक महोदय, जिला सिंगरौली की ओर सादर सूचनार्थ 04. अतिरिक्त मुख्य कार्यपालन अधिकारी, म.प्र.डे राज्य ग्à¤....

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....¤¤ अनुबंध एव प्रदाय दिशा निर्देशों के तहत पांच ट्रेडों में प्रशिक्षण सह नियोजन प्रारंभ करे। - (अजुला झा) जिला परियोजना प्रबंधक म०प्र० राज्य ग्रामीण जिला सिगरौली, मध्यप्रदेश Document 3 M.P. DAY-State Rural Livelihood Mission Govt. of M.P Panchayat & Rural Development Dept. क्र / कौशल / डीएमएफ./20/ 1760 प्रति, श्री नà....

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....¨à¤¿à¤µà¤¿à¤¦à¤¾ दिनांक 17.01.2020 को खोली गई जिसमे आपके द्वारा प्रस्तुत दर रूपये 15000 (पन्द्रह हजार रूपये) प्रति प्रतिभागी कुल प्रशिक्षण शुल्क समस्त कर सहित प्रदाय किया गया है। अम्स गठित समिति द्वारा प्रस्तुत दर न्यूनतम है अतः उक्त दर स्वीकृत किया गà¤....

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