TaxTMI 
TaxTMI 
TaxTMI 
2022 (2) TMI 1155
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....der the Tamil Nadu Goods and Service Tax Act. Tvl. GITEC-IGIP GmbH, Cologne, Germany, having correspondence address at No. 131/9, Moti Towers 4th Floor, Kandanchavadi, Old Mahabalipuram Road, Perungudi, Chennai 600 096, is the Lead Partner of GITEC-IGIP GmbH, Cologne Germany and GITEC-IGIP India Pvt Ltd., Jaipur, India in Joint Venture with Mukesh & Associates, Salem, India and N. K. Buildcon Pvt Ltd., Jaipur India. (hereinafter called the 'Applicant). The applicant is not registered under the provisions of GST. They have sought Advance Ruling on the following question: Whether the Pure Services, supplied by M/s GITEC-IGIP, GmbH, Cologne, Germany, having an office at Chennai, by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Strom Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 The Applicant has submitted the copy of applic....
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..... ; 11. Urban poverty alleviation. ; 12. Provision of urban amenities and facilities such as parks, gardens, play grounds. ; 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. Regulation of slaughter houses and tanneries. It could be seen in broader perspective that, the Consulting Services are in relation to the implementation of the scheme namely 'Integrated Strom Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation and can also be considered to be in relation to the activity namely "Urban planning including town planning", at Sl.No.1 of the Twelfth Schedule to article 243W of the constitution. Since, the Greater Chennai Corporation, is falling under the definition of "Local Authority", our Consulting Services as mentioned above are obviously exempted from the levy of GST by vir....
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....asures for implementation of Integrated Strom Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation supplied to the Superintending Engineer, Strom Water Drain Department, Greater Chennai Corporation are exempted from payment of GST by virtue of S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017. 3.1 Due to the Pandemic situation and not to delay the proceedings, the applicant was addressed seeking their willingness to appear for hearing in digital Mode. The Authorised representative, Shri. D.Mukesh, appeared for the hearing virtually on 21.12.2021 and made a presentation on their submissions and reiterated the submissions. He referred to earlier order passed in respect of Tvl. Mukesh Associates and as GITEC has authorized them to file Advance Ruling Application they have filed it now, The authorized representative of the applicants was asked to furnish the following documents: 1. Copy of agreement entered into with GCC 2. Write up on the entire scope of activity envisaged through the agreement 3. Details on whether any goods are supplied in the course of providing the consultancy services. 4. Cop....
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....rivate Limited, Tamilnadu with GST number-33AAHCG2761L1ZH who is under the jurisdiction of Thiruvanmiyur Assessment Circle. On verification of the documents sent vide R.C. No. 574/2021/A1, dated : 04.10.2021, it is noticed that the M/s. GITEC IGIP GMPH, Cologne, Germany & GITEC-IGIP India Pvt. Ltd., Jaipur, India, in Joint venture with Mukesh Associates, Salem, India and NK Buildcon Pvt., is implementing integrated storm water drain for M1 and M2 components of Kovalam Basin in the extended area of Greater Chennai Corporation which may fall under SI. No.3 of chapter, 99 as per notification No. 12/2017 - Central Tax (Rate), New Delhi the 28th June 2017 and as per G.O. No. 73 CT & R (B1) department dated : 29.06.2017, for the reasons that the services provided by the applicant is pure services to the Greater Chennai Corporation which is a local authority as per Article 243 of the constitution and section 2(69) of the TNGST Act 2017. 5. The Center Jurisdictional Authority has not furnished any comments and therefore, it is construed that there are no proceedings pending/made on the applicant in the issue raised before us in this application. 6. We have carefully examined 'the sta....
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.... trend is aggravating the risks for Chennai associated with climate change. In view of these challenges, the existing urban stormwater management infrastructure is far from adequate in terms of quality and quantity(core problem). Overall Programme Concept: The German and Indian Government agreed to provide a KfW loan of EUR 150 million to GOI for the Programme "Sustainable Urban Infrastructure Development" in India. This commitment, to be implemented with the support of a Programme Management Consultant (PMC) shall be used to finance stormwater management measures for Kovalam Basin. It was further agreed that a grant for Accompanying Measures (AM) will be provided to support the sustainability of the Programme. Overall Programme Objectives: The programme "Sustainable Urban Infrastructure Development" supports the Government of Tamilnadu in its efforts to implement a climate change adopted and Integrated Storm water Management Systems in the Kovalam Basin watershed of Chennai.; The overall objective of the Consultant's assignment is to provide expertise in engineering, design and construction supervision to the PEA to ensure an effective implementation of the programme (PMC Co....
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....rganize and implement training for GCC staff on O&M, machinery operation, safety requirements and drain inspection, including exposure visits within the country and to suitable international locations with the same nature of operation; * Have a financial sustainability plan developed and implemented for the KfW supported Programme measures; * Raise the awareness of relevant target groups in M1, M2 and M3 of the importance of storm water drains, the prevention of solid waste disposal in drains, health/WASH, faulty waste water connections, etc; * Have a well-managed disposition fund of EUR 1.0 million that is used to finance local services for the implementation of selected services. 7.2 From the above, the following are deduced: * As a part of improvement of Urban Infrastructure of Chennai City, the project of constructing and maintaining Storm water drains along the kovalarn beach has been taken up; * Applicant who is a Joint venture of International and Local persons of expertise is tasked with Programme Management consultancy, which comprises of Design, Documentation, technical support in the various area of expertise, supervision, co-ordination with arious stake hold....
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....d in the Terms of Reference, page 138 to 189 of consulting services contract agreement dated 03.12.2020 submitted by the applicants. According to the Terms of Reference issued as part of Request for Proposal, and referred in detail in Para 7 above, the scope of consulting services of the Programme Management Consultant (PMC) activities includes planning, preparation of detailed design and tender documents, assist the Greater Chennai Corporation in the selection of contractors, and supervise the construction activities for development of storm water drain system in the Kovalam Basin. Similarly, as part of Accompanying Measures Consultancy the Consultant have to assist the Greater Chennai Corporation with regard to the sustainability of the project investments. In this regard, the consultant have to prepare operation and maintenance manual, carry out citizen awareness campaigns, collaborate public and private storm water stakeholders and also involve civil society in the maintenance of assets created out of the project investments. In both cases, pure services are involved in the form of knowledge enhancement and efficiency enhancement and there is no procurement of goods in the Cons....