Page 132 - GSTL_23rd July 2020_Vol 38_Part 4

498 GST LAW TIMES [ Vol. 38
as parks, gardens, playgrounds) and Sr. No. 17 (Public amenities includ-
ing street lighting, parking lots, bus stops and public conveniences) of Ar-
ticle 243W of the Constitution of India.
(d) Likewise, Ahmedabad Municipal Corporation vide letter dated 8-10-
2016 with reference to Standing Committee Resolution No. 798, dat-
ed 29-9-2016 awarded letter of acceptance for manual and mecha-
nised housekeeping work at Kankaria Lake Front and Kids City. We
find that the said service is provided by the applicant in relation of
discharge of functions covered under Sr. No. 12 (Provision of urban
amenities and facilities such as parks, gardens, playgrounds) of Article
243W of the Constitution of India.
(e) The Letter of Acceptance No. NPCDn.4/5/AB/TC/Security & Op-
eration of Gate-2014/JBC/Distr/1670, dated 29-10-2014 has been
awarded to the applicant by Sardar Sarovar Narmada Nigam Limited
for providing service for security and operation of gates of on regu-
lating structures of Branch Canal and distributory. We find that the
said service is provided by the applicant in relation of discharge of
functions covered under Article 243G [Minor irrigation, water man-
agement and watershed development, Drinking water] and Article 243W
[Water supply for domestic, industrial and commercial purposes] of the
Constitution of India.
(f) Similarly, Bhavnagar Forest Department, Government of Gujarat issued
Letter No. Mhk/T-10/outsource/2017, dated 29-7-2017, appointing
the applicant as manpower outsource agency for the work of forest
department. We find that the said service is provided by the appli-
cant in relation of discharge of various responsibilities cast upon the
forest department covered under Article 243G [Social forestry and
farm forestry, Minor forest produce] and Article 243W [Urban forestry,
protection of the environment and promotion of ecological aspects] of the
Constitution of India.
(g) Likewise, Bhavnagar Collector Office, issued Letter No. Mkm-
1/vshi/Tender/2613/2017, dated 26-12-2017, appointing the appli-
cant as manpower outsource agency for the work of pattawal-
lah/driver/data entry operator to help in the fundamental works
entrusted upon their offices. We find that the said service is provid-
ed by the applicant in relation to discharge of various responsibili-
ties cast upon the collector’s office covered under Article 243G and
Article 243W of the Constitution of India.
Therefore, the exemption sought by the applicant will depend upon the nature of services
provided by them in terms of specific contracts entered by them with respective service
recipients.
14. In view of the above facts, we come to the conclusion that the appli-
cant is eligible to claim exemption benefit under Sr. No. 3 of Notification No.
12/2017-Central Tax (Rate), dated 28-6-2017 for pure services (supply of man-
power, security service) provided to Central Government, State Government,
Local Authorities, Governmental Authorities, Government Entities as detailed
above subject to the condition that the services provided to these entities men-
tioned above are provided by way of any activity in relation to any function en-
trusted to a Panchayat under Article 243G of the Constitution of India or in rela-
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