Page 198 - GSTL_27th August 2020_Vol 39_Part 4

516 GST LAW TIMES [ Vol. 39
Pure Service Contract for Government entity, exemption admissible - See
under PURE SERVICES ............................... 430
Pure Services - Contracts awarded to applicant by various Government
Departments, local authority or Government Entities and Governmental
Agencies for impact evaluation, research works and study for various
Government Departments on the matter of good governance and policy
analysis is a Pure Service Contract and not covered in exclusion clause
pertaining to ‘Works Contract service’ or ‘composite supplies involving
supply of any goods’ - Applicant providing services to Government
Departments, Local Authorities or Government Entities and
Governmental Agencies only and covered in clauses of the Eleventh and
Twelfth Schedules referred in Articles 243G and 243W of Constitution of
India - Accordingly, works undertaken by applicant is in relation to the
functions entrusted to Municipalities under Article 243W ibid and to
Panchayats under Article 243G ibid - Hence amount recovered by
applicant from other Government Departments for doing research work
and study exempt from tax being covered in Sr. No. 3 of Notification No.
12/2017-C.T. (Rate) as amended provided all conditions laid down under
Entry No. 3 of Notification No. 12/2017-C.T. (Rate) for each and every
work — In Re : Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis
(A.A.R. - GST - M.P.) .................................. 430
— mapping services supplied to Government is covered under pure service -
See under MAPPING SERVICES .......................... 123
— of operation and maintenance of plant, classification and rate of GST - See
under OPERATION AND MAINTENANCE SERVICES ............ 339
— of solid waste management, exemption admissible on supply to
municipality - See under SOLID WASTE MANAGEMENT SERVICES .... 182
— to Government - Project Management Consultancy Services to Andhra
Pradesh Panchayat Raj Engineering Department (APPRED) of Andhra
Pradesh Rural Road Project - Services provided through its professionals
and experts in various fields - Copy of Invoice showed detailed
bifurcation of cost which comprises of reimbursement of remuneration of
professionals and experts employed for undertaking various tasks
assigned to applicant in Contract Agreement - No component of supply
of goods - Supply classifiable as pure services - APPRED formulated by
Government of Andhra Pradesh and function directly under Ministry of
Panchayat Raj & Rural Development - APPRED qualifies as to be a
technical wing of Department of Panchayat Raj & Rural Development of
State Government - Services rendered are covered under Eleventh
Schedule to Constitution of India - Services provided exempted under Sl.
No. 3 of Notification No. 12/2017-C.T. (Rate) as amended by Notification
No. 32/2017-C.T. (Rate) and Sl. No. 3 (Chapter 99) of Table mentioned in
G.O. Ms. No. 588-(Andhra Pradesh) State Tax (Rate) - Articles 243G and
243W of Constitution of India — In Re : Consulting Engineers Group Ltd. (A.A.R. -
GST - A.P.) ....................................... 155
Quantification of disputed amount payable under Sabka Vishwas (Legacy
Dispute Resolution) Scheme, 2019 - See under SABKA VISHWAS
(LEGACY DISPUTE RESOLUTION) SCHEME, 2019 .............. 393
Question as to whether applicant required to file reconciliation statement in
FORM GSTR-9C not maintainable before AAR - See under ADVANCE
RULING ....................................... 192
GST LAW TIMES  27th August 2020  198