TaxTMI 
TaxTMI 
2025 (12) TMI 931
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....lations, 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 is a registered entity planning to engage inter-alia in the business as a collector of household data through mobile app for Function Household Tap Connection (hereinafter referred to as "FHTC Connection") relating to water distribution networks for Directorate of Public Health Engineering across West Bengal. 1.3 The applicant has made this application under sub-section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST AR....
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....elated Issues, Monitoring & Surveillance of Water Quality (Chemical and Bacteriological), Creation of Sustainability Structures (Recharge of GW aquifer), Water Supply to Schools and Anganwadis, Creation of Spot Sources (Ordinary TW and Rig Bored TW), Research & Development Works in Water supply sector, Disaster management in flood, drought, earthquake etc. As of now, PHED oversees a no. of 6,851 Piped Water Supply Schemes (hereinafter referred to as "PWSS") in the State of West Bengal. These schemes encompass an extensive network of pipelines and other water supply assets throughout the state. PHED has the largest Network of 219 water testing laboratories in the Country which are spread among all the districts of West Bengal. Every year more than 7 lakh samples are tested for Physical, Chemical (Arsenic, Fluoride Salinity etc.) and Bacteriological imports and immediate action is taken for remedy of any water quality related issue. The West Bengal Public Health Engineering Department is focused on delivering safe and reliable drinking water to rural households through a comprehensive network of piped water supply schemes. This initiative is part of a larger national effort ....
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.... representation of the water supply network, including administrative boundaries, coverage areas of various Piped Water Supply Schemes (PWSS), and settlement areas. This mapping is regularly updated to reflect changes on the coverage areas and the ongoing implementation of FHTCs. It is very much useful for identifying areas that have yet to be covered by the water supply network and for planning future expansions. The department is also prioritizing "Har Ghar Jal" villages, where the task of geo-tagging assets like household tap connections and public institutions is being fast-tracked. Regular updates to the GIS maps help officials visualize the progress of each scheme, assess the distribution of tap connections, and estimate completion timelines. 2.4 Geo-Referenced Surveys One of the primary service areas of the applicant involves conducting Geo-Referenced Surveys using mobile applications and/or instruments such as Total Station, Dumpy level, and DGPS. These instrumental surveys are carried out at locations including Water Treatment Units and Pump Houses to demarcate areas and create maps. The surveys, with or without applications, facilitate the collection of data and inf....
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....d to Central Government, State Government or Union territory or local authority, 4. It must be an 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 Now, given the facts of the instant case, the applicant submits that as per the nature and scope of work discussed above, the instant supply to the various divisions of the PHED Department would be nothing but supply of services or rather composite supply of services. However, as the said composite supply of services would involve no supply of goods therefore will be as good as supply of pure services. Accordingly, from the above discussion, it is clear that the instant supply of services to the PHED department would satisfy the conditions mentioned under pt. (1) and (2) above. Coming to the condition no. (3), of whether or not the instant supply would be provided to Central Government, State Government or Union territory or local authority, your applicant submits that since the instant PHED Department is one of the departments of the Government of West Bengal, it is undisput....
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....the applicant from PHE Directorate. The work order has been placed on records. 4.3 The applicant, according to the work order, shall collect field level data of Functional Household Tap Connection (in short FHTC) through mobile app or hard copy including geo-reference under Nadia Division of the PHE Directorate. 4.4 The applicant has placed the following questions before this authority: 1. Whether the potential services of collecting household data through mobile app for Function Household Tap Connection (hereinafter referred to "FHTC Connection") provided in relation to water distribution networks be classifiable under sl. no. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended)? 2. In case where the answer to question No 1 is in negative, what shall be the classification and the rate of tax? 4.5 Before going into the details of the discussion, we should discuss some concepts which will act as reference in the latter part of the discussion. Pure Service: This term has not been defined in the provisions of the GST Act. This term has reference in serial no. 3 of Notification No. 12/2017-Central Tax (Rate) Dated 28.06.2017....
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....al 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. Article 243W: This Article of the Constitution of India reads as under: Powers, authority and responsibilities of Municipalities, etc. - Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow - (a) the Municipalities with such powers and authority as may be necessary to ena....
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....rnment of India 'Jal Jeevan Mission, is 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, rain water harvesting. The Jal 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. The Jal 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". Jal Mitra Programme: It is a part of Nal Jal Mitra Programme (NJMP) initiated by the Central Government. To ensure the long-term sustainability of the in-village water schemes under the Jal Jeevan Mission, it is imperative to have a sufficiently large pool of skilled human resources available at the local level. The aim of the Jal Mitra Programme is to provide skill-based trainings to local p....
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.... activities are in relation to functions covered by serial no. 11 of the Eleventh Schedule to Article 243G and serial no. 5 of the Twelfth Schedule to Article 243W. 4.8 Now the only point that remains to be considered by this authority is whether the activity mentioned by the applicant qualifies for 'pure service' as mentioned in serial no. 3 of the Notification No. 12/2017 supra. To answer this question we have to view the activity with reference to the related work order issued by the concerned government department and the functional details of such activities. During the course of hearing the Authorised Representative of the applicant submitted that in the original application for Advance Ruling the work had been referred to as 'potential service' since the work orders for the work had not been received at that time. Now the applicant has procured the related orders. So now the question referred to in the application is supported by work order issued by the PHE Directorate of Government of West Bengal. From the details of the work order placed before us we find that the applicant, according to the work order, shall collect field level data of Functional Househo....