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The services provided by the applicant to the various Municipal Corporation & Councils are actually aiding and helping the said Municipal Corporation & Councils to perform the functions entrusted to them under Article 243W of the Constitution. And eligible for exemption

Classification of service— 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 Exemption Notification No. 12/0017 dated 28th June, 2017 (Entry No.3 of Exemption Notification) as amended from time to lime as the services are in the nature of pure labour services.

Held that—
the services provided by the Applicant arc covered under Clause 1 & 2 of Twelfth Schedule of Article 243W.

We find that the Services are provided by the applicant are the relation to Urban planning including town planning and Planning of land-use and construction of buildings in as much as all the said activities help the local authorities to do Planning, Urban Planning & Control the Land use by the general. We find that the Services supplied by them are covered under Article 243W of the Constitution, as functions entrusted to Municipality. Hence the provisions as per Sl.No. 3 of the Notification No.12/0017- Central Tax (Rate) dated 28/06/2017 as amended applies in their case and therefore, the Subject Services being Pure Services, provided by the applicant to the various Municipal Corporations and Councils are in relation afore said functions entrusted to the said local authority and exempt from GST.
Hence we find that the applicant is entitled to the benefit of Notification No.12/0017-CT-(Rate) dated 28.06.2017.—Core Project Engineers & Consultants Private Limited, In Re…[2020] 22 TAXLOK.COM 135 (AAR-Maharashtra)