AI Drafter 
TaxTMI 
TaxTMI 
2022 (10) TMI 779
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.... Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression 'GST Act' would mean the CGST Act and the WBGST Act both. 1.2 The applicant submits that the State Urban Development Authority (SUDA, for short) has accepted his offer for design, build, finance, operate and transfer of Municipal Wet Waste processing facility based on Composting and/or Bio-methanation Technology, setting up Semi-Automatic Material Recovery Facility for Dry Waste and construction of Sanitary Landfill along with operation & maintenance for 10 years (Renewable) under Swachh Bharat Mission/Mission Nirmal Bangla and accordingly has issued "Letter of A....
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....sting and/or Bio-methanation technology with pre-sorting facility during the contract period and Operation & Maintenance for 10 years (Renewable based on effective performance); • Preparation of design, drawing and specifications of required civil works and installation of plant & machinery together with processing of wet waste. • Construction of Office Buildings, Boundary walls (if required), Sheds & other civil structures & facilities required for running a processing plant smoothly. • Procurement of required manpower, plant & machinery, vehicles/ equipment, spare parts, accessories, tyres, tubes, hydraulic oil, lubricants, diesel, petrol etc. for day to day running, operation & maintenance of processing plant and sanitary landfill site. • Exploring market for sale and disposal of bye-products, recyclable & reusable materials. • Sale of bye-products, recyclable & reusable materials and maintaining proper books of accounts. 2.4 In light of aforesaid scope of work, the applicant has furnished a flow chart in respect of work process to be carried out by him which is reproduced below: Collection-Receiving-Se....
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....ing unit(Catalyst material) • Packaging Jar/Container for AF distribution to channel partners • Sanitizing materials & equipment (12) Workshop (for handling vehicles & equipment) (13) Warehouse for packed fertilizers (14) Storage Unit for alternative fuel (produced from reprocessing of waste plastic) (15) Packaging, Distribution & sales point (for fertilizers & alternative fuel) 3. Submission of the Revenue The submission of the officer concerned from the revenue is reproduced in verbatim: 3.1 It appears from the disclosure of the applicant in their application for advance ruling read with the work order issued by State Urban Development Agency, West Bengal that the applicant would design, build, finance, operate and transfer Municipal Wet Waste processing facility based on Composting and/ or Bio-methanation technology, setting up Semi-Automatic Material Recovery Facility for Dry Waste and construction of Sanitary Landfill (as per required size) along with operation and maintenance for ten years under Swachch Bharat Mission/ Nirmal Bangla for Kharagpur Municipality in West Bengal. The consideration for this work....
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....evant documents. 3.2: From the above response, the supply is classifiable as a composite supply attracting tax as applicable on Heading 9994, which is 9% CGST and 9% SGST. The question of whether any exemptions are available in this case may also be examined here. It is seen that 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 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 attract nil rate of duty under Sl.No.3 of the table in the notification no 12/2017-Central Tax (Rate), dated 28-6-2017. However, the present supply, being a composite supply, cannot avail the benefit of this notification. 4. Observations & Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorised representative of the applicant during the course of personal hearing. We have also considered the submission....
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....empt notification or not and for that purpose, we begin with the applicability of serial number 3 of the notification which exempts pure services provided to the Central Government, State Government or Union territory or local 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. The term 'pure services' has not been defined under the GST Act. However, a bare reading of the description of services as specified in serial number 3 of the said notification denotes that supply of services which does not involve any supply of goods can be regarded as pure services. The scope of work requires the applicant, inter alia, to construct sanitary landfill which involves supply of goods. Further, the applicant requires to sell and dispose of bye-products, recyclable & reusable materials (fertilizers and alternative fuel) which also involve supply of packing materials. The applicant himself has declared that the work includes packaging, distribution & sales point (for fertilizers & alternative fuel. As a result, we are of the op....
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....e of State Urban Development Agency www.sudawb.org that SUDA is a registered society which was formed in the year 1991 under the aegis of erstwhile Municipal Affairs Department, Govt of West Bengal with an objective to ensure effective implementation of different development programme in urban areas of the State. 4.7 The term 'local authority' has been defined in clause (69) of section 2 of the GST Act which reads as under: "local authority" means-- (a) a "Panchayat" as defined in clause (d) of article 243 of the Constitution; (b) a "Municipality" as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 and article 371J of the Constitution; or (g....