TaxTMI 
TaxTMI 
2023 (2) TMI 1126
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....fter referred to as CGGST Act, 2017)] M/s Call Me Services, C-101/5, First floor, Tagore Nagar, Raipur-492001, Chhattisgarh(here in after referred to as the applicant) holding GSTIN-22ADEPB9688C1ZQ, has furnished and application dated 3.9.2022 in form ARA-01 under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling regarding GST exemption on the services provided in relation to maintenance of various colonies developed by CGHB and not handed over to the local authority by CGHB under SI. No. 3 of the Exemption Notification GST Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 as amended from time to time hereafter the applicant under their e-mail dated 20.9.2022 furnished the details of challans evidencing payment o; fees stipulated for obtaining an advance ruling under sub-section (1) of section 97 of CGST Act, 2017 read with Rule 104 of Central Goods and Service Tax Rules, 2017 in the manner specified in section 49 ibid. Thus, the application complete in all respect has been filed by the applicant on 20.9.2022. 2. Facts of the case:- 2.1 The Applicant herein is M/s Call Me Services, Prop Raj Kumar Bothra, is having its registered offi....
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....Services in relation to a function of Municipality. Hence exempt under SI. No. 3 of Notification No. 12/2017 dated 28/06/2017. 4. Personal Hearing: - Keeping with the established principles of natural justice, personal hearing in the matter was extended to the applicant in person, as requested by them and accordingly, Shri Alok Chopra CA and authorized representative of the Applicant, M/s Call Me Services, Prop Raj Kumar Bothra, attended the personal hearing in the matter before us on 31.10.2022. He submitted That they are seeking advance ruling as to Whether the services provided by them in relation to maintenance of various colonies developed by CGHB and not handed over to the local authority by CGHB are exempt under SI. No. 3 of the Exemption Notification GST Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 as amended from time to time. Further that they have been awarded a contract by Chhattisgarh Housing Board (CGHB) for providing services in relation to maintenance of various colonies developed by Chhattisgarh Housing Board at Atal Nagar, Naya Raipur and not handed over to the local authority for its maintenance. Accordingly, it was his contention that pure serv....
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.... 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 have examined the contentions raised by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2) (b) of the CGST Act 2017 being a matter related to applicability of a notification issued under the provisions of this Act. We, therefore, admit the application for consideration on merits. 7.1 The jurisdictional Assistant Commissioner, State Tax Raipur Circle-06 in his reply C.No. /AC/HC/2022/933 dated 25.11.2022 inter-alia opined that Chhattisgarh Housing Board CGHB is aboard constituted in terms of Chhattisgarh Housing Board Act, 1972 (No. 3....
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....SI. No. 3 of Notification No. 12/2017 Central Tax (Rate)dated 28/06/201 7. 8.1 For ease of reference, the relevant portion of GST Notification No. 12/2017-Central Tax (Rate) dated 28 June 2017 as amended by Notification No. 16/2021 -Central Tax (Rate)New Delhi, 18lhNovember 2021 effective from 1st of January 2022 is reproduced here under: - Government of India Ministry of Finance (Department of Revenue) Notification No. 12/2017- Central Tax (Rate) New Delhi, the 28thJune, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the Central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry i....
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....e definition of "goods" shall be categorized as "pure services". The applicant has in their application informed that they have been awarded a contract by Chhattisgarh Housing Board (CGHB) for providing services in relation to maintenance of various colonies developed by Chhattisgarh Housing Board at Atal Nagar, Naya Raipur. Thus, the aforesaid activities can be categorized as "pure services" subject to the adherence of the exclusions mentioned therein in the notification viz. the same is not works contract service and other composite supplies involving supply of goods. This authority also finds on perusal of the copy of the documents furnished by the applicant relating to said tender notice issued by Chhattisgarh Housing Board (CGHB) that the said tender was for maintenance work for various colonies of CGHB. Further for the said provision of services, the applicant is supposed to provide related items / goods like ID cards, uniforms, cleaning instruments, safety belts, mops, cutter, spincer, chain saw, wire brush, spade, dumpcart, gumboot, gloves, trolley-rickshaw, water sprinkling apparatus, etc. along with related services. We also observe that with a view to broaden this categ....
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....uted under article 371A of the Constitution; As per Para2(zf) of the Notification No. 12/2017-CT(Rate), dated. 28.06.2017, "Government 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% or more participants 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. As per Para2(zfa) of the Notification NO. 12/2017-CT(Rate), dated. 28.06.2017, "Government Entity "means an authority or a board or any other body including a society, - (i). Set up by an Act of Parliament or a State Legislature, or (ii). Established by any Government, with 90% or more participants by way of equity or control, to carry out any function entrusted by the Central Government, State Government, Union Territory, or a local authority. Further, as per clause (23) of section 3 of the General Clauses Act, 1897 the "Government' includes both the Central Government and any State Government. As per clause (8) of section 3 of the said Act, the "Central Government'....
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....neral of Taxpayer Services:- Question 5: Are all local bodies constituted by a State or Central Law regarded as local authorities for the purposes of the GST Acts? Answer: No. The definition of 'local authority' is very specific and means only those bodies which are mentioned as 'local authorities' in clause (69) of section 2 of the CGST Act, 2017. It would not include other bodies which are merely described as a 'local body' by virtue of a local law. For example, State Governments have setup local developmental authorities to undertake developmental works like infrastructure, housing, residential & commercial development, construction of houses, etc. The Governments setup these authorities under the Town and Planning Act. Examples of such developmental authorities are Delhi Development Authority, Ahmedabad Development Authority, Bangalore Development Authority, Chennai Metropolitan Development Authority, Bihar Industrial Area Development Authority, etc. Such developmental authorities formed under the Town and Planning Act are not qualified as local authorities for the purposes of the GST Acts. Question 6: Would a statutory body, corporation or an au....
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.....1.2022, stands unfulfilled by the applicant. 9.3 The third decisive condition to be verified is whether the services provided by the applicant are 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 For better appreciation, the functions entrusted to the panchayats under Article 243G of the Constitution of India are reproduced herein below:- 1. Agriculture, including agricultural extension. 2. Land improvement, implementation of land reforms, land consolidation and soil conservation. 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 energ....
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.... Constitution respectively. As discussed above, functions that may be entrusted to panchayats and municipalities are listed in Schedule 11 & 12 of the Constitution. Based on the work order furnished by the applicant, it is evident that the services in relation to maintenance of various colonies of Chhattisgarh Housing Board / provision of security guards can in no way be equated to the functions 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. Also supply of security guards as is forthcoming from the tender documents cannot be termed as functions 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. 9.4 The exemption under entry 3 (& 3A) of Notification 12/2017- Central Tax (Rate) dated 28.06.2017 as amended has been given on pure services & composite supplies procured by Central Government, State Government, Union Territories, or local authorities for performing functions listed in the 11th and 12th schedule of the constitution. As per the above statutory provi....