TaxTMI 
TaxTMI 
2022 (10) TMI 779
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...., 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 Acceptance cum Work Order" to him to carry out....
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....e 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-Segregation (1) Entry Gate (2) Primary Collection point/Weighbridge Receiving (3) Segregation point 1 (Wet Waste) (a) Domestic Kitchen Waste-(Food surplus & left over fish & meat bones, egg shell, raw ....
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....n 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 has been fixed at Rs. 367 per metric ton inclusive of all taxes and duties and GST. It was also mentioned in the work order that the work is to be done as mentioned in the NIT (copy not enclosed) and a formal tripartite agreement is also to be executed among the applicant, State Urban Development Agency and Kharagpur Municipality, copy of which has also not been enclosed. In absence of relevant documents like NIT and the tripartite agreement it is very diff....
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.... 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 made by the officer concerned from the revenue. 4.2 The supply agreed to be provided by the applicant as it appears from the documents produced before us is in the nature of waste management services. We find that 'waste collection services' and 'waste treatment and disposal services' fall under SAC 9994 having Group 99942 and 99943 respectively. Further, 'sewage and waste collection, treatment and disposal and other environmental protection services' is taxable @ 18% ....
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....wever, 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 opinion that the instant supply of services fails to qualify as pure services. 4.4 We now come to serial number 3A which exempts composite supply of goods and services if the supply fulfils following criteria: i. The value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply; ii. The supply is provided to the Central Government, State Government or Union territory or local authority; iii. The supply is in relation to any function entrusted to a Panchayat under a....
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....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) a Regional Council constituted under article 371A of the Constitution; In this context, it may be mentioned here that SUDA, being a registered society, is responsible for implementing Central Government Programmes and Externally Aided Projects in the State on behalf of the UD&MA Department and also executes and monitors different State Government Schemes, Urban Reforms, e-governance and capacity building activities related to Urban Development & Municipal Affairs Department. [Source: Official website of SUDA: www.sudawb.org] 4.8 Undisputedly SUDA, being a registered society, is not a Panchayat....