Case Law Details
In re Janki Sushikshit Berojgar Nagrik Seva Sahakari Sanstha Ma (GST AAR Maharashtra)
Applicant is mainly supplying manpower and only in the case of Government Ashram school, applicant is providing goods in the form of vegetable and mutton as per the contract executed.
The first question raised by the applicant is whether the supply of impugned services like; supply of staff for cleaning the District Collector’s office premises; providing manpower in the form of skilled assistants and technicians, to Hospitals and Dispensaries run by Government medical college, are covered under clause 1 & 2 of Twelfth Schedule of Article 243W.
It is seen that Clause 1 is related to Urban planning including town planning and Clause 2 is related to Planning of land- use and construction of buildings for municipalities. In the subject case, as per the submissions made, the applicant is providing manpower/staff (labourj/security guard to the Amravati Municipal Corporation, Amravati (AMC). Amravati Municipal Corporation is a municipality, set up as per the provisions of Article 243 P of Constitution of India. The remaining supply of services/goods are to various departments of the Government but not to the municipality.
For the subject issue, we find that Clause No. 1 and 2 mentioned above are related to Urban planning including town planning and planning of land – use and construction of buildings, which are totally different from the applicant’s supply of services. The applicant is supplying manpower for specific purposes like computer work, cleaning of office premises, security, skilled and unskilled labour, etc. In our view, such supply of services and goods cannot be said to be related to functions specified under Clause land 2 of the 12lh Schedule. Applicant has not provided manpower in relation to any urban planning or planning of land-use and construction of building. Further, the applicant has not brought on record as to how their supply is in furtherance of functions specified in the above mentioned Clause 1 and 2. Hence it is felt that, such subject supply is out of purview of the scope of Clause 1 and 2 of 12th Schedule of Article 243 W of the Constitution, as functions entrusted to Municipality.
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