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2019 (10) TMI 944 - AAR - GSTLevy of GST - pure supply - Government entity - service of providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organization - rate of tax - exemption by way of Entry No.3 of the Notification No 12/2017 - Government organisation or not - composite supply of goods and services - HELD THAT:- The entire work involves only labour and services and does not involve any goods. It is a composite supply under the meaning of composite supply as defined in section 2(30) of the CGST Act involving only services. It is not a works contract as there is no supply of goods but only a supply of services, even if it is considered as “leasing of machineries and vehicles” or “transportation of goods” - Eligibility for exemption by way of Entry No.3 of the Notification No 12/2017 - HELD THAT:- It is clear from the nature of work that the activity does not involve any supply of goods but only services - M/s KRIDL is established as a Company by the Government of Karnataka and is entrusted the work of creating assets in the State of Karnataka and hence is not a Governmental Authority as per the definition of the term - also the acivity is an activity related to the solid waste management which is a function entrusted to a Municipality under Article 243W of the Constitution - All the three conditions of notification satisfied - the services provided by the applicant to KRIDL are covered under the entry no.3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 w.e.f. 25.01.2018. It can be seen from the nature of activity of the applicant that there is no involvement of goods and only services are provided. Further the supply is not a “composite supply of goods and services”. Hence the activity of the applicant is not covered under entry 3A of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 2/2018 - Central Tax (Rate) dated 25.01.2018.
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