Home Case Index All Cases GST GST + AAR GST - 2018 (11) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 712 - AUTHORITY FOR ADVANCE RULING, ODISHAClassification of Services - services provided by them under the ICT @ School Project - Applicability of Entry No. 72 of Notification No. 12/2017-Cantral Tax read with Entry No. 72 of Notification bearing SRO No. 306/2017 -Finance Department, Government of Odisha - services provided by them under the ICT @ School Project. Held that:- The Contract is only for supply, installation, maintenance and commissioning of projection system, interactive white board, computer hardware, connected accessories, installation of software and other allied accessories, site preparation, maintenance of equipment and provision of computer education services for 5 years in 591 Govt. and non-Govt. aided high schools of Odisha under ICT @ school project in the state of Odisha - the contract is clearly for supply of goods and services including training - it is a composite supply having distinctly identifiable components. There is no supply of goods either during or after contract period - it is also not a case of transfer of goods without consideration rather a case of supply of goods on consideration payable in instalments agreed between the contracting parties. Ruling:- Recipient of the service OKCL is a body corporate which cannot be regarded as Government. The supply undertaken by the applicant is in the nature of composite supply. It includes supply of goods and services which are not naturally bundled. Each of the components of composite supply are distinctly identifiable both in terms of quantity and value. The service provided or to be provided is not exclusively in the nature of training programme. Though the source of funding for the service is the state government and central government, yet as per the contract the payment responsibility is vested on OKCL. Thus, the activities of the applicant by way of supply of goods and services under the ICT Project are not covered under Entry 72 of the N/N. 12/2017 dated 28-06-2017 to be entitled to the benefit of exemption from GST.
|