Home Case Index All Cases GST GST + AAR GST - 2021 (10) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 1370 - AUTHORITY FOR ADVANCE RULING UTTAR PRADESHExempt supply or not - service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services provided to Local Authorities - service of repairs and maintenance of JCBs and Mobile Toilets to the Government and Local Authorities - Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017 - pure services or not - the services to be covered under Heading 9994 as per Serial Nos. 75 and 76 of the Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017 or not - rate of GST - determination of time and value of supply of goods or services or both - HELD THAT:- Entry No. 3 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 exempts ‘‘Pure Services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or local authority or a Government 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 243W of the Constitution”. The ‘service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services’ and the service of ‘repairs and maintenance of JCBs and Mobile Toilets’ involves supply of parts also as per ‘Scope of Work’ mentioned in aforesaid paragraphs. As such, the services provided by the applicant are not ‘pure services’ and the same are not covered in Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 - the applicant had also submitted in Statement of Facts along with Form GST ARA-01 that they are engaged in business of providing works contract services. As such, the exemption is not admissible to the applicant on ‘service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services’ and the service of ‘repairs and maintenance of JCBs and Mobile Toilets’ under Entry No. 3 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017. The applicant is not engaged in providing services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. In fact, the applicant is engaged in providing services of repairs and maintenance of Mobile Toilets which is not covered in the entry ‘services by way of public conveniences’. As such, the exemption under Sl. No. 76 of the Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017 is not admissible to the applicant - the exemption under Serial Nos. 75 and 76 of the Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017 is available to SAC 9994 which covers ‘Sewage and waste collection, treatment and disposal and other environmental protection services’. The ‘services of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services’ and the service of ‘repairs and maintenance of JCBs and Mobile Toilets’ are not covered in SAC 9994 as per the scheme of classification of service as appended with Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 and Explanatory Notes to the Scheme of Classification of Services.
|