Page 200 - GSTL_6th August 2020_Vol 39_Part 1

126 GST LAW TIMES [ Vol. 39
agement, Preparation of Property Tax Management Information and Maintaining
of Document Management System for all Properties.
5.3 We find that the above question of the applicant is in respect of the
Serial No. 3 of the Notification as below :-

Sl. Chapter, Section, Description of Services Rate Con-
No. Heading, Group (per dition
or Service Code cent.)
(Tariff)
3 Chapter 99 Pure Services (excluding works NIL NIL
contract service or other composite
supplies involving supply of any
goods) provided to the Central
Government, State Government or
Union Territory or local authority
or a Governmental authority by
way of any activity in relation to
any function entrusted to a Pancha-
yat under Article 243G of the Con-
stitution or in relation to any func-
tion entrusted to a Municipality
under Article 243W of the Constitu-
tion

5.4 In view of the above facts, we are required to ascertain if the appli-
cant’s services are eligible for exemption as per the Serial No. 3 of the Notifica-
tion referred above. For this we are required to ascertain the nature of exact ser-
vices being provided in the present case by the applicant and also whether the
said services are in relation to any function entrusted to municipality under Arti-
cle 243W of the Constitution.
5.5 The functions entrusted to a municipality under Article 243W are as
under :-
243W. Powers, authority and responsibilities of Municipalities, etc. -
Subject to the provisions of this Constitution, the Legislature of a State may, by
law, endow
(a) the Municipalities with such powers and authority as may he
necessary to enable them to function as institutions of self
government and such law may contain provisions for the de-
volution of powers and responsibilities upon Municipalities,
subject to such conditions as may be specified therein, with re-
spect to
(i) the preparation of plans for economic development and
social justice;
(ii) the performance of functions and the implementation of
schemes as may be entrusted to them including those in
relation to the matters listed in the Twelfth Schedule;
(b) the Committees with such powers and authority as may be
necessary to enable them to carry out the responsibilities con-
ferred upon them including those in relation to the matters
listed in the Twelfth Schedule.

GST LAW TIMES  6th August 2020  200