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2019 (6) TMI 550 - AAR - GSTPure service or a composite supply - recipient of service is the State Government / Govt Entity - Exemption under Sl No. 3 or 3A of Notification No 9/2017 - Integrated Tax (Rate) dated 28/06/2017 - Works contract services - composite contracts - contract for resectioning of river Jamuna from the upstream of Charghat Bridge to the downstream of Ghonja Haspur Bridge in Block and P.S Swarupnagar, Habra - 1 and Gaighata in North 24 Parganas - functions of a panchayat under the Constitution HELD THAT:- It is evident from the description of the work that it is a composite supply of various services, where excavation and re-excavation of the drainage channel is the principal supply. Supply of goods, if any, is purely incidental, and is not accounted for separately in the price schedule. The recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under Sl No. 5 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India. The recipient certifies that the work awarded to the Applicant, involving drainage of channels and riverbeds, is an activity undertaken in relation to the function. The Applicant’s service to the recipient, therefore, is exempt under Sl No. 3A of the Exemption Notification.
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