Page 129 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] IN RE : A.B. ENTERPRISE 495
On examination of the details submitted by the applicant as well as taking into
consideration the definitions mentioned above and the data available online, we
reach the following conclusion :

Sr. Name of party Whether Central Government
No. or State Government or Union
territory or Local authority or
Governmental authority or
Government entity.
1. Coast Guard Region (NW) Central Government
2. Collector of Ahmedabad, Bhavnagar, Gujarat State Government
Godhara and Dwarka
3. Bhavnagar Forest Department Gujarat State Government
4. Jilla Panchayat, Mehsana Local Authority
5. Chief Officer of Ahmedabad and Local Authority
Mehsana Municipal Corporation
6. Industrial Extension Bureau, Gujarat Governmental Authority
7. Sardar Sarovar Nigam Limited Governmental Authority
8. Gujarat State Nagrik Purvatha Limited Governmental Authority
9. Chief Engineer, PGVCL Governmental Authority

13.3 The third condition to be verified is whether the services provided
to these entities mentioned above are services provided by way of any activity in
relation to any function entrusted to a Panchayat under Article 243G of the Consti-
tution of India or in relation to any function entrusted to a Municipality under
Article 243W of the Constitution of India.
The functions entrusted to the panchayats by Article 243G of the Consti-
tution of India are listed hereunder :
(1) Agriculture, including agricultural extension.
(2) Land improvement, implementation of land reforms, land consoli-
dation and soil conservation.
(3) Minor irrigation, water management and watershed development.
(4) Animal husbandry, dairying and poultry.
(5) Fisheries.
(6) Social forestry and farm forestry.
(7) Minor forest produce.
(8) Small scale industries, including food processing industries.
(9) Khadi, village and cottage industries.
(10) Rural housing.
(11) Drinking water.
(12) Fuel and fodder.
(13) Roads, culverts, bridges, ferries, waterways and other means of
communication.
(14) Rural electrification, including distribution of electricity.
(15) Non-conventional energy sources.
GST LAW TIMES  23rd July 2020  129