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2022 (1) TMI 1107 - AAR - GSTClassification of supply - Composite supply or not - supply of manpower for managing solid waste - applicability of SI. No. 3A of Chapter 99 as mentioned in notification number 12/2017 - Central Tax (rate) dated 28th June 2017 as amended by Notification No 2/2018 - Central Tax (rate) dated 25th January 2018 - recipient of service i.e. Nagar Palika Parsihad, Muni ki Reti, Dhalwala - falls under the definition of “local authority or a Governmental authority or a Government Entity” or not - service/work is covered under the “function entrusted to a Municipality under article 243 W of the Constitution” or not? Composite supply of goods and services or not - HELD THAT:- From the definition of, “Composite supply”, it is seen that to fulfil the criteria of being a “Composite supply” there must be two or more naturally bundled goods or services or both or any combination thereof which can be supplied in conjunction with each other. But in the instant case only drivers with protective gears were supplied by the applicant. Further 'goods' are defined as every kind of movable property as relevant in the instant case. In the instant case the applicant has arranged only drivers to the service recipient and no movable property was supplied alongwith them. In the instant case only vehicle can be the movable property to be supplied alongwith. drivers as the drivers can use only vehicle and nothing than that. Safety kits/ protective gears are not separate goods to be used in driving the vehicles. These safety kits were made mandatory as a precautionary measures for the safety of manpower due to COVID pandemic during Kumbh Mela 2021 - These safety kits are not required in normal situation and therefore cannot be termed as 'goods' supplied during the course of supply of service. Therefore service of manpower supplied by the applicant does not fall under the definition of “Composite supply of Goods and Service” given at SI. No. 3 A of Chapter 99 as mentioned in Notification No. 12/2017 - Central Tax (rate) dated 28th June 2017 as amended vide Notification No. 2/2018 - Central Tax (rate) dated 25th January 2018. Whether Nagar Palika Parishad, Muni Ki Reti, Dhalwala, Tehri Garhwal is a local authority or not? - HELD THAT:- From the website of Nagar Palika Parishad, Muni Ki Reti, Dhalwala, Request For Proposal (RFP) and Letter of Award(LOA) issued by Nagar Palika Parishad, Muni Ki Reti, Dhalwala, it is found that the said Nagar Palika Parishad is engaged in the municipal work like Sanitation work of the various places of its municipal area, sewerage treatment and solid waste management etc. - therefore supply of manpower for this particular purpose of managing solid waste is also covered in relation to the “function entrusted to a Municipality under article 243W of the Constitution of India”. Whether the said contract is exempt from Goods and Service Tax in accordance with notification number 12/2017 - Central Tax (rate) dated 28th June 2017 as amended by Notification No. 2/2018 - Central Tax (rate) dated 25th January 2018? - HELD THAT:- In the instant case, the applicant has provided only manpower without any goods for completing the work entrusted under article 243W of the Constitution to Nagar Palika Parishad, which is a local authority, therefore it is found that the contract of supplying manpower for managing solid waste is duly covered under Entry No.3 of Chapter 99 mentioned in Notification No. 12/2017 - Central Tax (rate) dated 28th June 2017 and therefore exempted from payment of GST.
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