Home Case Index All Cases GST GST + AAR GST - 2019 (4) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 112 - AAR - GSTAppointment as an administrative agency - composite supply of services - pure services - whether the execution of “Livelihood for Artists and Local Art Hubs” as an administrative agency fall under taxable service as per the provision of the GST Act? - Held that:- The activities performed by the petitioner falls under the category of pure services as per St. No.3 of Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017. As per the notification, “Pure services” (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Govt., State Govt. or Union territory or local authority or a Govt. Authority by way of any activity In relation to any function entrusted to a Panchayat under Article 243G bf the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. Safeguarding the interests of the weaker sections of society, 'Promotion of cultural, educational and aesthetic aspects' etc. are the items coming under 12th Schedule of the Constitution of India. The activities performed by the petitioner being a pure service, comes under the Sl. No.3 of Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 and is exempted from GST.
|