In Re: Amaravathi Metro Rail Corporation Limited
GST
2018 (11) TMI 400 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (18) G. S. T. L. 851 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 2-7-2018
AAR/AP/07(GST)/2018 in Application No. AAR/12(GST)/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
Present for the Applicant: Sri R. Narasimha Murthy
Present for the Jurisdictional Officer: Remarks Remarks
Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order.
M/s. AMARAVATHI METRO RAIL CORPORATION LIMITED, # 40-3-18, Floor, Gummadi Gopala Rao Street, Labbipet, Vijayawada, Andhra Pradesh, India (hereinafter also referred as applicant/AMRCL), having GSTIN: 37AANCA9264G1Z8 is incorporated under the Companies Act,2013 to undertake the deve
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, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of Municipality under article 243W read with Twelfth Schedule to the constitution of India, to fall within the purview of the aforesaid exemption notification.
As per the Section 98(1) of CGST/ APGST Act' 2017, copy of the said application is forwarded to the Jurisdictional Tax Officer, i.e Assistant Commissioner (State Tax), Krishna lanka Circle, Vijayawada to offer their remarks if any, as the taxpayer was allotted to 'STATE' in the bifurcation of taxpayers between the 'CENTRE' and the 'STATE'. A mail dated 21st June 2018 is received from the jurisdictional officer indicating that no issues / proceedings are pending on the questions raised by the applicant in his application.
3. A personal hearing is fixed on 25th June 2018, wherein Shri. R.Narasimha Murthy, an authorized representative of the applicant attended and made submissions on the issues raised in their
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We have observed that AMRCL is a SPV which is set up vide Government of Andhra Pradesh G.O. Ms. 141 of MA &UD. The applicant has also submitted that it is 100% owned by state of A.P.; that it is answerable to Government of Andhra Pradesh; that its Chairman is the Principal Secretary. The Government of Andhra Pradesh, issued G.O. Rt.No: 599, MA&UD(H2) Department, dated 14.09.2015, in which, the Government of Andhra Pradesh has decided that the special purpose vehicle for Vijayawada Metro Rail Project, hence forth be called as AMARAVATHI METRO RAIL CORPORATION LIMITED (AMRC)'. Based on above facts, it is evident that the applicant is a Government authority as per the Notification No. 12/2017 – Central Tax dated 28th June 2017.
4.3.1 Now we will examine Whether the consultancy services for preparation of transport studies such as Comprehensive Mobility plan, Transit Oriented Development Plan, Integrated Public Transport Plan and Non Motorized Transport plan (IPT &NMT )plan and consultan
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luding those in relation to the matters listed in the Twelfth Schedule;
(b) the Committees with such powers and authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule.
List of items covered under 12th Schedule of Indian Constitution:
1. Regulation of land use and construction of land buildings.
2. Urban planning including the town planning.
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 up-gradation
9. Safeguarding the interests of the weaker sections of society, including the physically handicapped and mentally unsound
10. Urban forestry, protection of environment and promotion of ecological aspects
11. Construction of roads and bridges
12. Provision of
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nsport remains an integral part of urban planning at all the times and cities are planned in a wholistic manner. Therefore, we held that Urban Transportation also is a part of Urban Planning.
4.3.3 Further more, the proposed activity of AMRCL also appears to be getting covered under following items of the 12th Schedule:
“Public amenities including street lighting, parking spaces, bus stops and public conveniences”
4.3.4 As submitted by the applicant, AMRCL has entrusted the following transport studies,
(a) The Transit Oriented Development Plan for Vijayawada.
(b) Transit Oriented Development Plan for Visakhapatnam.
(c) Comprehensive Mobility plan for Vijayawada.
(d) Comprehensive mobility plan for Visakhapatnam.
(e) CMPs for nine (9) Municipalities in the AP state.
(f) Integrated public transport plan and non-motorized transport plan for Vijayawada.
(g) Transaction Advisory services for Visakhapatnam Metro.
(h) DPR for high speed sub-urban Rail (Circular Rail) in Capital Re
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