Case Law Details
In re Core Project Engineers & Consultants Private Limited (GST AAR Maharashtra)
We find that the Services are provided by the applicant are in relation to Urban planning including town planning and Planning of land- use and construction of buildings in as much as all the said activities help the local authorities to do Town Planning, Urban Planning & Control the Land use by the general public. We. find that the Services supplied by them are covered under Article 243W of the Constitution, as functions entrusted to Municipality. Hence the provisions as per SI. No. 3 of the Notification No. 12/2017 -Central Tax (Rate) dated 28/06/2017 as amended applies is their case and therefore, the Subject Services being Pure Services, provided by the applicant to the various Municipal Corporations and Councils are in relation to afore said functions entrusted to the said local authority and exempt from GST.
We have no doubt that the services provided by the applicant to the various Municipal Corporation & Councils are actually aiding and helping the said Municipal Corporation & Councils to perform the functions entrusted to them under Article 243W of the Constitution.
view of the above, we observe that the applicant is rendering Pure Services to various Municipal Corporation & Councils and the said Pure Services are rendered in relation to the functions entrusted to the said Municipal Corporation & Councils under Article 243W of the Constitution.
It is clearly seen from a reading of SI No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28/06/2017, that exemption is extended to “Pyre services ………………. provided to …………………. or local authority ……………. by way of any activity in relation to any function entrusted to a …………. Municipality under article 243 W of the Constitution. “
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