The Services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India and accordingly exempt from the payment of GST.
Classification of service— In the instant case, applicant sought advance ruling on following question—
i. Whether preparation of ‘Detailed Project Report’ (DPR) and providing Project Management Consultancy (PMC) services for projects under Beneficiary Led Construction in Lucknow Cluster under Pradhan Mantri Awas Yojna (Urban) under an agreement with State Urban Development Agency (SUDA) would fall under activities in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?
ii. If answer to question is yes, then, Whether such services provided by the applicant would fall under "Pure Services (excluding works contract service or other composite supplies involving supplies of goods)" as provided in serial number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28 June, 2017, issued under Central Goods and. Services Tax Act, 2017 (CGST) and corresponding Notification No. KA.NI.-2-843/XI-9 (47)/ 17-UP.Act-1-2017-Order-(10)-2017 Lucknow, dated 30 June, 2017, issued under Uttar Pradesh Goods and Service Tax Act, 2017 (UPGST Act), where the project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such services and thus, be eligible for exemption from levy of CGST and UPGST, respectively?
This authority is of the opinion that the Consultancy services rendered by the Applicant under the contract with SUDA, and for PMAY are in relation to functions entrusted to Municipalities / Panchayats under Article 243W / 243G of the Constitution of India.
Held that— In respect to question no. 1, this authority hold that the Services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India.
In respect to question no. 2, it is held that Such services would qualify as Pure Service and accordingly exempt from the payment of GST duly covered in Sl. No 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017.
The Services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India and accordingly exempt from the payment of GST.
Classification of service— In the instant case, applicant sought advance ruling on following question—
i. Whether preparation of ‘Detailed Project Report’ (DPR) and providing Project Management Consultancy (PMC) services for projects under Beneficiary Led Construction in Lucknow Cluster under Pradhan Mantri Awas Yojna (Urban) under an agreement with State Urban Development Agency (SUDA) would fall under activities in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?
ii. If answer to question is yes, then, Whether such services provided by the applicant would fall under "Pure Services (excluding works contract service or other composite supplies involving supplies of goods)" as provided in serial number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28 June, 2017, issued under Central Goods and. Services Tax Act, 2017 (CGST) and corresponding Notification No. KA.NI.-2-843/XI-9 (47)/ 17-UP.Act-1-2017-Order-(10)-2017 Lucknow, dated 30 June, 2017, issued under Uttar Pradesh Goods and Service Tax Act, 2017 (UPGST Act), where the project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such services and thus, be eligible for exemption from levy of CGST and UPGST, respectively?
This authority is of the opinion that the Consultancy services rendered by the Applicant under the contract with SUDA, and for PMAY are in relation to functions entrusted to Municipalities / Panchayats under Article 243W / 243G of the Constitution of India.
Held that— In respect to question no. 1, this authority hold that the Services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India.
In respect to question no. 2, it is held that Such services would qualify as Pure Service and accordingly exempt from the payment of GST duly covered in Sl. No 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017.