Case Law Details
In re Work Group Sushikshit Berojgar Nagrik Sewa Sahkari Sanstha Maryadit Amravati (GST AAR Maharashtra)
Clause (q) of the 12th Schedule mentioned above, mandates Municipal Corporations to provide Public amenities including street lighting, parking lots, bus stops and public conveniences. Applicant is providing manpower to the Amravati Municipal Corporation for collecting vehicle parking Charges in the Municipal Corporation area. This activity is in relation to functions and responsibilities as mentioned in of Clause (q) above and will be covered under Public amenities including parking lots, etc. Therefore, the applicant will be eligible for exemption under Entry No. 3 of Exemption Notification No. 12/2017 dated 28.06.2017 since in such a case, applicant is assisting the Municipality in providing/maintaining Public amenities including parking lots.
Further, the applicant, in Para 2 (a) of their submissions have stated that they are supplying manpower for cleaning of public washrooms and restrooms but it is not mentioned whether such services are provided to the Amravati Municipal Corporation. In their submissions, under the heading “Scope of Work”, they have not at all mentioned anything about providing manpower to the Amravati Municipal Corporation, for cleaning of public washrooms and restrooms. According to their submissions, under the head ‘Scope of Work’ Sr. Nos. 9 & 10, services to the Amravati Municipal Corporation providing manpower for collecting vehicle parking fees from people who park their vehicles in the municipal corporation area and providing manpower for collecting rent from hawkers who use the municipal corporation area for selling the stuff on street respectively. All other supplies mentioned under the head ‘Scope of Work’ relates to services rendered to MSEDCL. Also, as per the table of supply provided by them in their missions, they have at Sr. no. 8 of the table, mentioned that they are providing to the Amravati Municipal Corporation, staff for cleaning. They have not mentioned whether it is staff provided for cleaning of public washrooms/restrooms. Hence a perusal of their submissions in its entirety do not reveal that such services of providing staff for cleaning of public washrooms/restrooms are supplied to Amravati Municipal Corporation. We are of the opinion that providing manpower for cleaning of public washrooms and restrooms, if provided Municipal Corporations, will be covered under Public health, sanitation conservancy and solid waste management /Public amenities including street lighting, parking lots, bus stops and public conveniences since these functions are entrusted to the Municipalities under Article 243 W of the Constitution. Since it is not forthcoming from the applicant’s submissions that, they are providing such services of providing staff for cleaning of public washrooms/restrooms to the Amravati Municipal Corporation, the applicant will not be eligible for exemption under Entry No. 3 of Exemption Notification No. 12/2017 dated 28.06.2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING
PROCEEDINGS
Please become a Premium member. If you are already a Premium member, login here to access the full content.
