TaxTMI 
TaxTMI 
2023 (1) TMI 230
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.... 2. Facts of the case:- 2.1 The subject matter is that Jai Jeevan Mission (JJM) is a centrally sponsored scheme (Government Scheme), envisioned to provide safe and adequate drinking water through individual household tap connections by 2024 to all households in rural India. The Programme will also implement source sustainability measures as mandatory elements, such as recharge and reuse through grey water management, water conservation etc. The Jo! Jeevan Mission will be based on a community approach to water and will include extensive information, Education and communication as a key component of the mission. JJM looks to create a Jan Andolan for water, thereby making it everyone's priority JJM will focus on integrated demand and supply side management of water at the local level, including creation of local infrastructure for source sustainability like rainwater harvesting, groundwater recharge and management of household water for reuse would be undertaken in convergence with other Government Programme /Schemes. 2.2 The following kinds of works/schemes are proposed to be token up under JJM:- i) In-village supply (PWS)infrastructure for tap water connection ....
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....is exempted from GST Tax subject to such conditions stated under entry at Sr.No.3 of the Notification No.12/12017 Central Tax (Rate) dated 28-06-2017. From 25.01.2018 the Legislature allowed composite supply in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply is exempted from GST Tax subject to such conditions stated under entry at Sr.No.3A of the Notification No.12/12017 Central Tax (Rate) dated 28.06.2017. 3.2 that, the amendment has been made vide Notification No.2/2018-CT(R) dated 25.01.2018. Entries 3 and 3A of the Notification No.12/12017 Central Tax (Rate) dated 28.06.2017 are reproduced as under: Entry 3 - Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government 4- Union territory or local authority (or a Governmental authority or a Government Entity) 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. Entry 3A inserted with eff....
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....he vote of goods in the work order has been determined less than 25 per cent of the total value of the work order awarded. Recipient Category - Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity. Definitions as stated in the Notification 12/2017 CT(R)- Para2 (zf)- "Governmental Authority" means an authority or a board or any other body,- (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution; Para 2(zf a) - "Government Entity" means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90 per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority; Vide notification no. 16/2021 - Central Tax (Rate) dated 18-....
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.... 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker 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, playgrounds. 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. 3.4 Referred case laws on the above subject matter: ADVANCE RULING NO.GUJ/GAAR/R/2020/18 (M/s. A.B.Enterprise/19.05.2020): That to come under the purview under the pure services or the composite supply stated under Sr.Nos.3 and 3A r....
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....supply of goods or services or both, within the meaning of that term. Further section 103 of CGST Act, 2017 stipulates about the ruling pronounced as under: -The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only - a. On the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; b. On the concerned officer or the jurisdictional officer in respect of the applicant. Thus, in view of the above section 103 of CGST Act, 2017, the ruling so sought by the Applicant would be binding only on the Applicant and on the concerned officer or the jurisdictional officer as stipulated above. 7. We have gone through the submissions made by the applicant and hove examined the contentions raised by them. At the outset, before getting in to merits of the issue raised by the applicant we would first like to examine as to whether the ruling sought by the applicant is admissible under law. The applicant has sought ruling as to whether the manpower supply services provided to them by their service provider viz. M/s. Call me services is exempted services as....
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.... us. we find that the applicant, although registered under GST, is not the supplier of the transaction in question but is the recipient of the supply of service. The applicant has sought for a ruling as a recipient of service. The advance ruling mechanism under GST does not envisage giving a ruling to a recipient of supply of goods or services or both about the said supply at supplier end. As per Section 103 of the CGST Act. The advance ruling pronounced by the Authority is binding only on the applicant who has sought for the ruling on any matter referred to in Section 97(2) as well as on the concerned officer, or jurisdictional officer of the applicant. The applicant in the Capacity of recipient of service is not eligible under law to seek a ruling on the taxability of a transaction at supplier's end, received by him. In fact, we as AAR does not have the authority to determine the classification or nature of service supplied by the service provider of the applicant at the supplier end who in this case happens to be M/s Call me services, on an application made by the applicant, the recipient of service. If the classification or nature of the service supplied by the service p....