Page 201 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : CORE PROJECT ENGINEERS & CONSULTANTS PVT. LTD. 127
1 5.5 We further find that the Twelfth Schedule [Article 243W of the
Constitution (Seventy-Fourth Amendment) Act, 1992] reads as under :
1. Urban planning including town planning.
2. Planning 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 eco-
logical 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, play-
grounds.
13. Promotion of cultural, educational and aesthetic aspects.
14. Burials and burial grounds, cremations, cremation grounds and
electric crematoriums.
15. Cattie 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.
5.6 In view of the above referred legal provisions that would require
examination in respect of eligibility of the applicant in respect of exemption as
referred in Notification No. 12/2017-C.T. (Rate), dated 28-6-2018, we first of all
examines the exact nature of services being provided by the applicant to the var-
ious Municipal Corporation & Councils.
5.7 We find that the applicant in their submissions have submitted de-
tails of the activities being undertaken by them which are providing Mapping
Services to various Municipal Corporation & Councils which enables them to
identify unpermitted construction areas and helps the Government or local au-
thority to do Town Planning, Urban Planning & Control the Land use by the
general public, etc.; identifying properties & Customizing the Property Survey;
conducting of Tax Assessment & Property Document Management; and Prepara-
tion of Property Tax Management Information and Maintaining of Document
Management System for all Properties.
5.8 From the detailed submissions made by the applicant pertaining to
supply rendered by them to various Municipal Corporation & Councils, we find
that their supply does not envisage supply of goods. In other words, we observe
that, there is rendering of pure services in the subject case. The next step would

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1 Paragraph number as per official text.
GST LAW TIMES  6th August 2020  201