Home Case Index All Cases GST GST + AAR GST - 2021 (6) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (6) TMI 385 - AAR - GSTLevy of GST on Grants - Government entity or not - supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority - entry no. 9C of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No.32/2017 - Central Tax (Rate) dated 13.10.2017 - HELD THAT:- The applicant is a society registered under the Societies Registration Act, 1860 and hence is a society - The applicant has not established whether the applicant society has been set up by an Act of State Legislature or established by the Government. He has only stated that the Nirmiti Kendra is promoted, monitored, overseen and guided by Karnataka Rajya Nirmana Kendra (KARNIK) which itself was registered on 11.06.1991 under the Societies Act and the applicant is registered under the Karnataka Societies Registration Act, 1960 (Karnataka Act 17 of 1960) from 02.04.2008. Nowhere he has established that it was established by the Government - the applicant cannot be covered under the definition of “Government Entity” and hence the entry no. 9C of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No.32/2017 - Central Tax (Rate) dated 13.10.2017 is not applicable to the applicant. The supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants is not liable to GST only if the Government controlled Association is covered under the definition of “Government Entity” and if not, then the same is liable to tax.
|