Page 166 - GSTL_16th July 2020_Vol. 38_Part 3

404 GST LAW TIMES [ Vol. 38
(5) Water supply for domestic, industrial and commercial pur-
poses.
(6) Public health, sanitation conservancy and solid waste man-
agement.
(7) Fire services.
(8) Urban forestry, protection of the environment and promotion
of ecological aspects.
(9) Safeguarding the interests of weaker sections of society, in-
cluding the handicapped and mentally retarded.
(10) Slum improvement and upgradation.
(11) Urban poverty alleviation.
(12) Provision of urban amenities and facilities such as parks, gar-
dens, playgrounds.
(13) Promotion of cultural, educational and aesthetic aspects.
(14) Burials and burial grounds; cremations, cremation grounds;
and electric crematoriums.
(15) Cattle pounds; prevention of cruelty to animals.
(16) Vital statistics including registration of births and deaths.
(17) Public amenities including street lighting, parking lots, bus
stops and public conveniences.
(18) Regulation of slaughter houses and tanneries.
The work carried out by the applicant i.e. “Excavation of Trenches and laying of
OFC through ducts, testing, commissioning of OFC and maintenances etc. is not
a function covered under the list of functions entrusted to a Municipality under
Article 243W of the Constitution of India or the list of functions entrusted to a
Panchayat under Article 243G of the Constitution of India. In view of the above,
M/s. Railtel Corporation of India Ltd. does not fall under the category of ‘Government
Authority'.
As discussed earlier, the applicant is executing the work for M/s. Railtel
Corporation of India Ltd. (on behalf of Bharat Broadband Network Ltd.) which is
a Government of India undertaking with 90 per cent or more participation by
way of equity or control. However, in order to fulfil the definition of being a
‘Government Entity’, the work carried out by the applicant for M/s. Railtel Cor-
poration of India Ltd. should be a function entrusted by the Central Government,
State Government, Union Territory or a local authority. On going through the
agreement dated 9-2-2018 signed between M/s. Railtel Corporation of India Ltd.
(on behalf of Bharat Broadband Network Ltd.) and the applicant M/s. Shree Hari
Engineers and Contractors as well as the Letters of acceptance dated 26-10-2017
and 12-5-2018 issued by M/s. Railtel Corporation of India Ltd. to the applicant, it
is observed that it contains the following details : (i) type of work to be carried
out by the applicant i.e. “Excavation of Trenches and laying of OFC through
ducts, testing, commissioning of OFC and maintenances etc., (ii) reference to
tender issued by M/s. Railtel Corporation of India Ltd. for the work to be done,
(iii) value of the work, (iv) details of equipments and materials to be supplied by
the applicant for the execution of the work, (v) terms and conditions of the work
etc. However, there is no mention therein to the Tripartite Memorandum of Un-
derstanding signed between Department of Telecommunications of Government
of India, Government of Gujarat and Bharat Broadband Network Ltd. dated 12-4-
GST LAW TIMES  16th July 2020  166