TaxTMI 
TaxTMI 
TaxTMI 
2026 (3) TMI 241
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.... 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 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' and accordingly the same would be exempted in terms of Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate). Therefore, they are insisting that the applicant should not charge GST in the invoices if any raised for supply of said service to them. It is also claim of the Ahmedabad Municipal Corporation that GST collected in past would be without the authority of Law and be refunded to them. 3. In view of the above, the applicant wants an advance ruling on the following questions: - (a) whether consultancy service by Architect in relation to Construction of Building for Fire services, Staff Quarters & Multi Level Parking for Ahmedabad Municipal Corporation by Architect whether the same is liable to GST or exempted in terms of Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate) ....
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....ication and exempt from GST. 5. Personal hearing was granted on 04.12.2025 wherein Vijay N Thakkar, Consultant, appeared on behalf of the applicant. Shri Thakkar reiterated the facts & grounds as stated in the application. On a pointed query by the Bench, he submitted that the staff quarters mentioned in the contract are for the accommodation of the fire station personnel. He also submitted that the bills raised by them to AMC are not final but running bills only. The applicant was requested to submit whether the project is an ongoing project. They have submitted vide letter dtd. 11.12.2025 as under: - 1. Status of Financial Progress (as per current records) Based on the latest assessment: • Total Tender Cost: 52,92,90,461.36 • Financial Progress up to RA Bill-14: 32,66,46,766.93 • Forecasted Financial Progress: 48,51,82,922.91 Corresponding percentage progress: • Forecasted Financial Progress: 91.65% • Actual Financial Progress: 62% 2. Status of Physical Progress (Block-wise) Block Planned Progress Actual Progress MLP Block 95% 80% Admin & Fire Building 6....
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.... TABLE SI.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 3 Chapter 99 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 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. Nil Nil 9. Therefore, for claiming eligibility of the above entry, the following three conditions have to be satisfied: - (a) The services provided should be pure services (b) the services should be provided either to the Central Government, State Government or Union Territory or local authority. (c) The services provided should be 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. 10.....
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....ts for completion of the Project which includes Civil works, Electrical Wiring. Electrical Sub-Station, Plumbing and Sewerages, Firefighting, ELV, Elevators etc. 8. (The Architect/Consultant shall engage and deploy well qualified and experienced approved by competent authority personal for structural, electrical, water supply and plumbing and air-conditioning engineers at their design, cost for preparation of tender and execution of work as both part of Architect and PMC services) 9. Preparing Good for Constructions all the related works drawings sufficient for execution of work in the proposed building, preparing specification, detailed estimate of work. 10. Drawing up detailed tender documents for proposed construction work complete with terms & conditions of work, detailed working drawings, detail technical specifications of works, special specifications etc. 11. Preparing details criteria for pre-qualification of contractors for Civil, Electrical, Firefighting and MEP works and recommending AMC for pre-qualification till final approval process of tenders as per requirements of AMC. 12. To furnish completion plan of the building inclu....
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....cant to the Ahmedabad Municipal Corporation, the second condition is also satisfied. 13. The third condition to be satisfied is that the services provided should be 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. The functions entrusted to a Municipality under twelfth Schedule of Article 243W of the Constitution are as under:- (1) Urban planning including town planning. (2) Regulation of land-use and construction of buildings. (3) Planning for economic and social development. (4) Roads and bridges. (5) Water supply for domestic, industrial and commercial purposes. (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, inch/ding the handicapped and mentally retarded. (10) Slum improvement and upgradation. (11) Urban poverty alleviation. ....
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....SFAC) in 1955 having representatives of all State Governments. It has laid down certain norms for establishment of Fire stations, Equipment, manpower and Fire tenders/Vehicles etc. As per Item No. 12 of the 7th meeting of the SFAC held in August 1959, one of the issues was to provide living accommodation on the premises to members of the Fire services. The Committee had recommended that in view of the fact that it was essential that the members of the Fire Services are available at all times, suitable rent-free quarters should be provided to all ranks of the services on the fire station premises itself (https://dgfscdhg.gov.in/sites/default/files/ Fireservices/scan.a._7th_Meeting.pdf). We also find that in the CAG report on Local Bodies for the year ended 31.03.2016 for Madhya Pradesh (Report No. 4 of 2017), the CAG had observed that inspite of the SFAC recommendation, the staff quarters were not available within the premises of eight fire stations. Therefore, providing staff quarters for fire personnel within the premises of the fire station is a mandatory requirement, essentially making it a part of the fire services. Thus, we feel that it will also fall under the ambit of fire s....