KDS Services (P) Ltd, In re - Taxpublishers.in

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The Tax Publishers 2023 TaxPub(GST) 89 (AAR-UP) : (2023) 109 ITPJ (G) 0703 AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH RAJENDRA KUMAR & VIVEK ARYA, MEMBER In re KDS Services (P) Ltd., UP ADRG 09/2022 28 July, 2022 Represented by: Pankaj Shukla (CA & Authorized representative) ORDER Order Under section 98(4) of The CGST Act, 2017 & Under section 98(4) of The UPGST Act, 2017 M/s. KDS Services (P) Ltd., 2nd Floor, Oil & 012, Parshvanatha Planet Plaza, Vibhuti Khand, Gomti Nagar, Lucknow-226010, (here in after referred to as the applicant) is a registered assessee under GST having GSTIN: 09AADCK2144H2ZN. 2. The Applicant has submitted an application for Advance Ruling dated 19-05-2022 enclosing duly filled Form ARA-01 (the application form for Advance Ruling). 3. The Applicant in his application sought Advance Ruling as follows : -- (1) Whether the Project Development Service (i.e. Detailed Project Report Service and Project Management Consultancy services ('PMCS') provided by the applicant to the recipient under the Contract from District Urban Development Agency (herein after referred as DUDA) which is District Level Agency of State Urban Development Agency (SUDA) and the Project Management Consultancy services ('PMC) under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India? (2) If answer to first question is in affirmative then, whether such services provided by the applicant would qualify as Pure services (excluding works contract service or 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 Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution, as provided in serial number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017, as amended (S. No. 3A) by Notification No. 2/2018- Central Tax (Rate) dated 25-1-2018 issued under Central Goods and Services Tax Act, 2017 (CGST') and corresponding Notifications No. KA.N.I.-2-843/X1- 9 (47) / 17-UP. Act-1 - 2017 - Order - (10) - 2017 Lucknow, dated 30-6-2017 issued under Uttar Pradesh Goods and Service Tax Act, 2017 ('UPGST Act'), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST, respectively. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 89 (AAR-UP) : (2023) 109 ITPJ (G) 0703

AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH

RAJENDRA KUMAR & VIVEK ARYA, MEMBER

In re KDS Services (P) Ltd.,

UP ADRG 09/2022

28 July, 2022

Represented by: Pankaj Shukla (CA & Authorized representative)

ORDER

Order Under section 98(4) of The CGST Act, 2017 & Under section 98(4) of The UPGST Act, 2017

M/s. KDS Services (P) Ltd., 2nd Floor, Oil & 012, Parshvanatha Planet Plaza, Vibhuti Khand, Gomti Nagar, Lucknow-226010, (here in after referred to as the applicant) is a registered assessee under GST having GSTIN: 09AADCK2144H2ZN.

2. The Applicant has submitted an application for Advance Ruling dated 19-05-2022 enclosing duly filled Form ARA-01 (the application form for Advance Ruling).

3. The Applicant in his application sought Advance Ruling as follows : --

(1) Whether the Project Development Service (i.e. Detailed Project Report Service and Project Management Consultancy services ('PMCS') provided by the applicant to the recipient under the Contract from District Urban Development Agency (herein after referred as DUDA) which is District Level Agency of State Urban Development Agency (SUDA) and the Project Management Consultancy services ('PMC) under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?

(2) If answer to first question is in affirmative then, whether such services provided by the applicant would qualify as Pure services (excluding works contract service or 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 Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution, as provided in serial number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017, as amended (S. No. 3A) by Notification No. 2/2018- Central Tax (Rate) dated 25-1-2018 issued under Central Goods and Services Tax Act, 2017 (CGST') and corresponding Notifications No. KA.N.I.-2-843/X1- 9 (47) / 17-UP. Act-1 - 2017 - Order - (10) - 2017 Lucknow, dated 30-6-2017 issued under Uttar Pradesh Goods and Service Tax Act, 2017 ('UPGST Act'), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST, respectively.