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2019 (10) TMI 483 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAExemption from GST - work for Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/ receipt basis - Sr. No.3 & 3A of amended NN/N. 12/2017 - Central (Rate) as on 31st Dec, 2018 - HELD THAT:- From a perusal of the contract submitted by the applicant, we do not agree with the applicant that the supply by them to MCGM is a composite supply of service. The contract very clearly states that the agreement between Mr. Anil Katoch of M/s. VFS Global Services Private Limited and Shri Sitaram Kunte, Municipal Commissioner, is for the work of Operating Citizen Facilitation Centres Collection Centres at various Locations of MCGM for 5 years on per transactions basis at ₹ 29.45 per transaction for pilot period of two months and thereafter for five years. The contract nowhere specifies separately for supply of goods, namely, computers, other consumables, etc. - Therefore the computers, other consumables, etc are being used by the applicant on their own account and that too for the purpose of providing services for the work of Operating Citizen Facilitation Centres / Collection Centres at various Locations of MCGM. Thus, their supply is of services only and are in the nature of pure services. However we agree to their submission that their role starts only after MCGM has provided services to citizens for which periodical bills/invoices are issued by MCGM. The role of the applicant starts only after the supply of goods/services are rendered by MCGM and hence it cannot be said that they are rendering service by way of any activity in relation to any function entrusted to a Municipality under article 243 W of the Constitution. Applicability of Sr.No. 3A of the Notification to their activity - HELD THAT:- Since we have found that the supply in the subject case is in the nature of pure services, in such a case provisions of Sr. No. 3A will not be applicable.
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