Page 122 - GSTL_23rd July 2020_Vol 38_Part 4

488 GST LAW TIMES [ Vol. 38
(18) Technical training and vocational education.
(19) Adult and non-formal education.
(20) Libraries.
(21) Cultural activities.
(22) Markets and fairs.
(23) Health and sanitation, including hospitals, primary health centres
and dispensaries.
(24) Family welfare.
(25) Women and child development.
(26) Social welfare, including welfare of the handicapped and mentally
retarded.
(27) Welfare of the weaker sections, and in particular, of the Scheduled
Castes and the Scheduled Tribes.
(28) Public distribution system.
(29) Maintenance of community assets.
6. As per the applicant, [Article] 243W of the Constitution of India has
entrusted the following functions to the municipalities :
(1) Urban planning including town planning.
(2) Regulation of land-use and construction of buildings.
(3) Planning for economic and social development.
(4) Roads and bridges.
(5) Water supply for domestic, industrial and commercial purposes.
(6) Public health, sanitation conservancy and solid waste management.
(7) Fire services.
(8) Urban forestry, protection of the environment and promotion of
ecological aspects.
(9) Safeguarding the interests of weaker sections of society, including
the handicapped and mentally retarded.
(10) Slum improvement and upgradation.
(11) Urban poverty alleviation.
(12) Provision of urban amenities and facilities such as parks, gardens,
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.
7. The applicant has submitted that since the definition of ‘pure service’
is not given in GST law and hence applicant have to construe its definition in
general meaning i.e. ‘pure service’ means any supply for consideration in which
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