TaxTMI 
TaxTMI 
TaxTMI 
2021 (11) TMI 1133
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.... Particulars Category Nature of Service 1. CHHATTISGARH RAJYA BEEJ EVAM KRISHI VIKAS NIGAM LIMITED State Government Undertaking To Provide Accountant 2. Social Welfare Department State Government Department To Provide Computer, Operator, Peon, Driver Etc. 3 C.G. State Road Development Department State Government Department To Provide Computer Operator, Peon, Driver Etc. 4. Labour Department State Government Department To Provide Computer Operator 5. C.G. Samvad State Government Department To Provide Computer Operator, Peon, Driver Etc. 2.2 That applicant is paying GST on whole amount which is received from department which includes salary, PF, ESIC to be paid for the man power being provided by him to the different State Government and Central Government Department and also the administrative Cost/Commission received by the applicant as a whole. 2.3 That the applicant seeks clarification that as per the Entry Number 3 of the Notification Number 12/2017 Central Tax (Rate) issued on 28/06/2017 which reads asunder: - 3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the ....
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.... outset, we would like to make it clear that the provisions for implementing the CGST Act and the Chhattisgarh GST Act, 2017 [hereinafter referred to as "the CGST Act and the CGGST Act") are similar and thus, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the CGGST Act, 2017. Now we sequentially proceed to discuss the issues involved in the ruling so sought by the applicant and the law as applicable in the present case. 5.1 The applicant is engaged in the service of providing man power supplies to different government department and undertaking such as the services of providing accountant, computer operator, peon. driver etc. 5.2 The applicant contends that the services provided by them falls under the Entry Number 3 of the Notification Number 12/2017 Central Tax (Rate) dated 28/06/2017 which stipulates Nil rate of tax for 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 rela....
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....bove terms as provided under the CGST Act, 2017 are reproduced herein below: (i) As per Section-2(53) of the CGST, Act, 2017, "Government" means the Central Government. (ii) As per Section-2(53) of the CGGST, Act, 2017, "Government" means the State Government. (iii) As per Section-2(69) of the CGGST, Act, 2017, "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 of Inc Constitution: or (g) a Regional Council constituted under article 371A of the Constitution: (iv) As per clause (zf) of paragraph-2 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, "governmen....
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.... 3. Minor irrigation, water management and watershed development. 4. Animal husbandry, dairying and poultry. 5. Fisheries. 6. Social forestry and farm forestry. 7. Minor forest produce. 8. Small scale industries, including food processing industries. 9. Khadi, village and cottage industries. 10. Rural housing. 11. Drinking water. 12. Fuel and fodder. 13. Roads, culverts, bridges, ferries, waterways and other means of communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non-formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. 28. Public distribution system. 29. Mainte....
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....ame to Central / State Government. Now the decisive part is as to whether the said activity is 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. 5.10 The interpretation by the applicant that their activity/services of providing Man Power Service involving providing of Technical personal, Data Operator, House Keeping Service etc. to different State Government and Central Government Department in the nature of pure service are functions entrusted to the Municipality and Panchayat, covered under article 243G and 243W of the Constitution is misplaced and devoid of merit. The act of providing man power to Central / State Government by the applicant can by no stretch of imagination be linked to an act of discharging any sovereign functions as envisaged and covered under the functions entrusted and as specified to municipalities / panchayats under 243G/243W of the Constitution of India. Nothing is in record to establish that the activity / provision of service of manpower which includes providing of technical personal, data operator, housekeeping se....