Page 198 - GSTL_6th August 2020_Vol 39_Part 1

124 GST LAW TIMES [ Vol. 39
CASE CITED
Sewerage & Infrastructural Development Corporation of Goa Ltd.
— 2019 (31) G.S.T.L. 116 (A.A.R. - GST) — Referred .................................................................. [Para 3]
[Order]. - Proceedings : The present application has been filed under Sec-
tion 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra
Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and
MGST Act”] by M/s. Core Project Engineers & Consultants Private Limited, the
applicant, seeking an advance ruling in respect of the following questions.
(1) Whether the services provided by the Applicant are covered under
Clause 1 & 2 of Twelfth Schedule of Article 243W?
(2) Whether the services provided by the applicant fall under the Ex-
emption Notification No. 12/2017, dated 28th June, 2017 (Entry No.
3 of Exemption Notification) as amended from time to time as the
services are in the nature of pure labour services.
At the outset, we would like to make it clear that the provisions of both the CGST
Act and the MGST Act are the same except for certain provisions. Therefore, un-
less a mention is specifically made to any dissimilar provisions, a reference to the
CGST Act would also mean a reference to the same provision under the MGST
Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a
reference to “GST Act” would mean CGST Act and MGST Act.
2. Facts and contention - As per the applicant
The submissions made by the applicant is as under :-
2.1 M/s. Core Project Pvt. Ltd., the Applicant, is providing Mapping
Services to various Municipal Corporation & Councils. The main aim behind do-
ing the map making activity is to identify unpermitted construction areas.
2.2 Applicant has submitted that the services provided by them are
Pure Labour Services, provided to Government or Local authority or a Govern-
mental authority by way of an activity in relation to any function entrusted to a
Panchayat under Article 243G of the Constitution or in relation to any function
entrusted to a Municipality under article 243W of the Constitution.
2.3 Applicant has further submitted that they provide services which
leads to Urban Planning & Town Planning. The applicant identifies the Proper-
ties & Customizes the Property Survey; does Tax Assessment & Property Docu-
ment Management; Prepares Property Tax Management Information; Maintains
Document Management System for all Properties.
2.4 The above activities performed by the applicant help the Govern-
ment or local authority to do Town Planning, Urban Planning & Control the
Land use by the general public.
2.5 Applicant has submitted that Clause 1 & Clause 2 of the Twelfth
Schedule of Article 243W of the Constitution (Seventy Fourth Amendment) Act,
1992, are -
(1) trban Planning including Town Planning.
(2) Planning of Land Use and Construction of Building.
2.6 Applicant has reproduced the various definitions of “Urban Plan-
ning”, “Town Planning” & “Land Use Planning” by citing the Encyclopedia, and
Oxford Dictionary, and have concluded that their activity is exactly the same i.e.
pertaining to “Urban Planning”, “Town Planning” & “Land Use Planning”.

GST LAW TIMES  6th August 2020  198