TaxTMI 
TaxTMI 
2022 (2) TMI 1155
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....a reference to the same provisions under 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 ....
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....eaker 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, 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 Gr....
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....(Rate) dated 28th June, 2017. In view of the above, they are of the strong view that the services of execution of 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 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....
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....strative Jurisdiction over the applicant vide letter RC. No. 982/2021/A4, dated: 22.10.2021 has stated that: • The correspondence address as mentioned in the application GST-ARA-01, is the registered place of business of Tvl.GITEC-IGIP India Private 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. ....
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....wellers and provide them with adequate urban services. The Government of India emphasizes the need for major investments in urban infrastructure; The risk of flooding is exacerbated by anthropogenic factors in addition to the natural conditions; Therefore, the urbanization 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 Stor....
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....me related issues with all stake holders, and especially the PMC M3. Objectives of the Accompanying Measures Consultancy assignment are: • Have a utility that ensures the sustainability of the investment measures by developing and operationalizing an O&M concept; • Ensure close coordination between GCC departments as well as the coordination, information and cooperation of GCC with other relevant agencies; • Organize 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....
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....ervices", Provided to Central Government/State Government/Union Territory/Local authority / Governmental authority; By way of any activity in relation to any function entrusted to a Panchayat under Article 243 G of the Constitution/ Municipality under Article 243 W of the Constitution 8.2 'Pure Service' is not defined under GST and the same can be constituted in general term as any supply made without involvement of supply of goods along with supply of services. The detailed scope of consultancy services have been provided 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 h....
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....rticle 243 W of the Constitution. From the submissions, it is clear that the applicant extends technical expertise in documentation, supervision, etc of Construction and Maintenance of 'Storm Water Drain' in the M1 and M2 areas as marked in the Contract Document. From the `Overall Programme Concept' found in the contract, the project is undertaken as a part of the Programme "Sustainable Urban Infrastructure Development" in India; and 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 and Accompanying Measures(AM) to support the sustainability of the Programme. Thus, it is established that the project is undertaken to improve the 'urban Infrastructure of the Chennai City'. 'Urban Planning' is one of the activities stipulated under the 'Twelfth Schedule' of the Constitution. Therefore, the activities of the applicant are 'in relation to' the activity of 'Urban Planning', an activity under Article 243W of the Constitution. 9.1 To sum up, in this case the applicants are providing "Pure Services", by way of rendering....