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2019 (2) TMI 64 - AAR - GSTRate of GST - Exempted supply or not - supply of services to Solid waste management, Garbage Collection, Disposal, Water Supply, Cleaning of Colony - Pure Services - N/N. 12/2017 dated 28th June, 2017 - Governmental Board - Authority issuing work order to the applicant i.e. Chhattisgarh Housing Board - public utility services - Held that:- Chhattisgarh Housing Board is a “Government Authority” as per No. 12/2017-State Tax (Rate) No. F-10- 43/2017/CT/V(80), Naya Raipur, Dated 28.06.2017 and as amended by Notification No. 31/2017-State Tax (Rate) No. F-10-82/2017/CT/V(146), Naya Raipur, Dated 13.10.2017 - Chhattisgarh Housing Board is a Government Authority fully owned by the State Government. Whether the nature of service supplies being provided by the applicant falls under 12th schedule, Article 243W of the Indian Constitution? - Held that:- The service supply to be provided by the applicant by their very nature appear to fall in the list of services enumerated under serial no. 5, 6, 8, 10, 12 and 17 of 12th schedule of Article 243W of the Indian Constitution, thus qualifying the admissibility criterion. It has also been categorically stated by the applicant that the said services to be provided to Chhattisgarh Housing Board does not involve any transfer/sale of any goods - the said services provided by the applicant to Chhattisgarh Housing Board qualifies being placed under the category of services as stipulated under Notification No. 12/2017-State Tax (Rate) No. F-10-43/2017/CT/V(80), Naya Raipur, Dated 28.06.2017 and hence is exempt.
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