TaxTMI 
TaxTMI 
2024 (4) TMI 100
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....ine Star, Central Spine, Vidhyadhar Nagar, Jaipur, Rajasthan-302039 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a) given as under: (b) Applicability of a notification issued under the provisions of this Act (e) Determination of the liability to pay tax on any goods or services or both A. SUBMISSION OF THE APPLICANT (IN BRIEF):- The applicant M/s Mpower Saksham Skills is a partnership firm and registered under GST and having its principle place of business at Jaipur (Rajasthan) and engaged in multiple domain of business. Out of that one of the work is Security Services to the Gram Panchayats and second proposed work is Manpower Supply (Man with machine: Computer with operator) to Block Development Officer (Panchayat Samiti). The another proposed work is "Anti Termite Treatment Services" for community assets/government buildings of the Gram Panchayat, whereas the work will be awarded by Gram panchayat or Panchayat Samiti or any Government Entity will sub late the said work. B. INTERPRETATION AND UNDERSTANDING OF APPLICANT ON QUESTION RAISED (IN BRIEF):- The Notification No. 12/2017-Central Tax (Rate) dated 2....
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....rries, 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. Maintenance of community assets. Finally, the crux of the above exemption entry can be summarised for taking benefit of the said exemption as under: A. Pure services are provided B. Service recipient is either Central Government or State Government or Local authority or Government entity; and C. Such services are provided to the specified recipients to perform functions as mentioned under Article 243G ....
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....ork for documentation, reporting, data collection etc. related to various schemes of rural development in relation to Article 243G of the Constitution of India for the welfare and development of the Gram Panchayat 3 Anti Termite Treatment 1. Drilling the Hole at the termite infestation area 2. Injecting the Imidacloprid 17.8% Chemical 3. Filling the hole with white cement 4. Matching the Paint Colour with wall C. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT: - Is the applicant eligible to claim exemption benefit under Sr. No. 3 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 for pure services (supply of manpower: man with machine, security services and anti-termite services) provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities such as Gram Panchayats, Panchayat Samiti viz. Block Development Officer and Other Government Agencies viz. Central Warehousing Corporation, as detailed above, for the reasons discussed hereinabove subject to the condition that the services provided to these entities mentioned above are services provided by way of any activity in relation to any function entrusted to a Panchayat....
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....ation No. 12/2017-CT (Rate) dated 30.06.2017 for pure services (supply of Security, Manpower Service and Anti-Termite Treatment Service and Pest Control Service), provided to Central Government, State Government, Local Authorities, Governmental Authorities and Government Entities such as Gram Panchayats, Panchayat Samiti: Block Development Officer and Other Government Agencies subject to the condition that the services provided to these entities mentioned above are services provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India. 4) In this regard, the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 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, namely:- SI.No. Chapter Description of Service Rate Condition 3 Heading 99 Pure services (excluding works contract service or other c....
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....ntral Government & State Government, respectively 8.3 "local authority" means- (a) a "Panchayat", as defined in clause (d) of article 243 of 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. 8.4 As per clause (zf) of paragraph-2 of Notification No. 12/2017-CT(Rate) dated 28.06.2017, "governmental authority" has the same meaning as assigned to it in the explanation to clause (16) of Section 2 of the IGST Act, 2017 (13 of 2017), which is as under:- 8.5 "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 ninety percent or more participation by way of equity or control, to carry out any function entrusted to a Panchayat under article 243G or to a municipality under article 243W of the Constitution; 8.6 Notification No. 12/2017-CT(Rate) dated 28.06.2017 was further amended by Not....
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.... weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. (xxviii) Public distribution system. (xxix) Maintenance of community assets. 8.9 On carefully gone through the aforesaid factions, we find that Security Service, provided by the applicant, is not entrusted to a Panchayat under Article 243G of the Constitution or to a Municipality under Article 243W of the Constitution. Therefore, the applicant is not entitled to avail exemption in term of Serial No. 3 of Notification No. 12/2017-CT(Rate) dated 28.06.2017. 9. Manpower with machine supply; Anti-termite Treatment and Pest Control Service:- 9.1 The applicant has not supplied any copy of work order with regard to provision of Manpower with machine; Anti-termite Treatment and Pest Control Service, consequently it is not possible to determine the nature of service. However on perusal of the contents, mentioned in their submission, it is evident that these services have been supplied with goods. Therefore the same is termed as Composite Supply and not Pure Service. 9.2 In view of the above as the first condition is not met by the applicant, it can be inferred that the applicant is not entitled to....