TaxTMI 
TaxTMI 
2021 (10) TMI 1370
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....s. All these works are directly done for Nagar Nigam Prayagraj, a local authority. 3. The applicant has sought advance ruling on following questions - (i) Whether providing the service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services provided to Local Authorities would be covered by Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017, which states "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 Government Authority by way of any activity 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" and would be deemed to be an exempt supply? (ii) Whether providing the service of repairs and maintenance of JCBs and Mobile Toilets to the Government and Local Authorities would be covered by Sl. N....
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.... as an exempt supply because of the fact that these are core duties and functions of the Municipalities. It does not involve any commercial element and are covered under Article 243G and Article 243W of the Constitution of India. (2.3) So the activities mentioned in question No. (ii) are also covered by Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017 and are consequently should be treated as an exempt supply. (3.1) In question No. (iii), it is submitted that the activities of the applicant as mentioned in question No. (i) & (ii) gets covered under Sl. Nos. 75 and 76 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017, wherein Heading 9994 is applied and consequently an exempt supply. The applicant is providing services of repairs and maintenance of sewage collection vehicles, treatment and disposal and other environmental protection services, Mobile Toilets and JCBs. The applicant is firmly of the view that such activities should be classified under Heading 9994 only as mentioned in Sl. Nos. 75 and 76 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017. 5. As ....
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.... (viii) Repairing of PTO Pump and PTO Gear (ix) Self Dynamo Repairing (x) Oil Sealing (xi) Denting and Painting (xii) Several Fabrication Works (xiii) Repairing of Mobile Toilets (xiv) Comprehensive Maintenance of Mobile Toilets (xv) Repairing of Refuse Compactors (xvi) Comprehensive Maintenance of Refuse Compactors (xvii) Repairing and Comprehensive Maintenance of Electronic Weigh Bridge Machine at Baswar Plant (xviii) And all these above works and other additional works are as per tender documents, works contract and contract agreements as per Point No. 1 which are attached herewith. 9. The Counsel of the applicant also provided following documents in respect of services provided by the applicant to Nagar Nigam Prayagraj vide e-mail dated 21-10-2021 - (1.1) Note of Nagar Nigam, Prayagraj regarding comprehensive annual ma....
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....ings - 10. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the UPGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/UPGST Act would be mentioned as being under the 'CGST Act'. 11. We have gone through the Form GST ARA-01 filed by the applicant and observed that the applicant has ticked following issues on which advance ruling required - (iii) Determination of time and value of supply of goods or services or both (v) Determination of the liability to pay tax on any goods or services or both At the outset, we find that the issue raised in the application is squarely covered under Section 97(2) of the CGST Act, 2017. We therefore, admit the application for consideration on merits. 12. We have gone through the submissions made by the applicant and have ex....
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....W), a large number of spare parts have been used in providing the service. (B) We find that 'Scope of Work' of 'Comprehensive maintenance of 13 nos. Excavator cum loader & 2 Nos. Rock Breaker' duly signed by the Chief Engineer, Nagar Nigam Prayagraj has mention of following points - 2. The Firm shall ensure all required material for maintenance of above vehicles. 3. All regular material/mechanic for maintenance of vehicles will be provided by firm. 4. All spare parts used in maintenance of the machine should be genuine and of approved quality. (C) We find that 'Scope of Work' of 'Repairing of 22 nos. mobile toilets and comprehensive maintenance of 51 nos. of mobile toilets' duly signed by the Chief Engineer, Nagar Nigam Prayagraj has mention of following points - 2. Bidder shall ensure all required material for maintenance of above toilets. 3. All r....
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....te of tax and consequently is an exempt supply. The exemption as per Entry Nos. 75 & 76 of the Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017 are as under - Sl. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 1 2 3 4 5 75 Heading 9994 Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto Nil Nil 76 Heading 9994 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Nil Nil 18. We find that the applicant is not an operator of common bio-medical waste treatment facility and not engaged in providing services to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto as the Nagar Nigam Prayagraj is not a clinical establishment. As such, the exemption under Sl. No. 75 of the Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017 is not admissible to the applic....
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....vices and other site remediation services 645 999443 Building remediation services 646 999449 Other remediation services nowhere else classified 647 Group 99945 Sanitation and similar services 648 999451 Sweeping and snow removal services 649 999459 Other sanitation services nowhere else classified 650 Group 99949 Others 651 999490 Other environmental protection services nowhere else classified 21. We find that the 'services of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services' and the service of 'repairs and maintenance of JCBs and Mobile Toilets' are not covered in SAC 9994 as per the scheme of classification of service as appended with Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 and Explanatory Notes to the Scheme of Classification of Services. 22. Accordingly, we pass the following ruling. RULING Question (i) 'Whether providing the service of repairs and maintenance of vehicles used for sewage and waste collection, treatmen....