Page 110 - GSTL_27th August 2020_Vol 39_Part 4

436 GST LAW TIMES [ Vol. 39
(23) Health and sanitation, including hospitals, primary health centres
and dispensaries.
(24) Family welfare.
(25) Women and child development.
(26) Social welfare, including welfare of the handicapped and mentally
retarded.
(27) Welfare of the weaker sections, and in particular, of the Scheduled
Castes and the Scheduled Tribes.
(28) Public distribution system.
(29) Maintenance of community assets.
TWELFTH SCHEDULE
(Article 243W)
(1) Urban planning including the town planning.
(2) Regulation of land use and construction of land buildings.
(3) Planning for economic and social development.
(4) Urban poverty alleviation.
(5) Water supply for domestic, industrial and commercial purposes.
(6) Fire services.
(7) Public health sanitation, conservancy and solid waste management.
(8) Slum improvement and upgradation.
(9) Safeguarding the interests of the weaker sections of society, includ-
ing the physically handicapped and mentally unsound.
(10) Urban forestry, protection of environment and promotion of ecolog-
ical aspects.
(11) Construction of roads and bridges.
(12) Provision of urban amenities and facilities such as parks, gardens
and playgrounds.
(13) Promotion of cultural, educational and aesthetic aspects.
(14) Burials and burial grounds, cremations and cremation grounds and
electric crematoriums.
(15) Cattle ponds, prevention of cruelty to animals.
(16) Regulation of slaughter houses and tanneries.
(17) Public amenities including street lighting, parking spaces, bus stops
and public conveniences.
(18) Vital statistics including registration of births and deaths.
7.4.7 The applicant has attached the list of works undertaken by it,
mentioning the item no. of respective Schedule of Constitution of India against
the each work being executed, in relation to which the pure services are being
provided by the applicant to other government departments or local authority or
a Governmental authority or a Government Entity.
7.4.8 Thus, works of pure services undertaken by applicant are covered
in clauses of the Eleventh and Twelfth Schedules referred in Articles 243G and
243W of the Constitution.
7.4.9 Accordingly, we hold that the of works being undertaken by the
applicant is in relation to the functions entrusted to Municipalities under Article
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