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2023 (3) TMI 1258 - AAAR - GSTRectification of error - Exemption from GST - Services rendered through tender Contractors - Right to collect the fees/right to certain amenities. HELD THAT:- The rectification of errors sought are as follows: The transaction between the Corporation and the contractor as listed in Sl.No. 1 to 9 and 13, except at Sl.No. 5A-Chargcs for TV advt. in Bus Stand; 5C-14owcr shop in bus stand in open space, Sl.No. 7-Bunk Stalls, of the said question, in the factual matrix presented, it is held to be an activity/transaction in relation to the activity/transaction undertaken by the appellant engaged as Public authority and the same are covered under Notification No. 14/2017-C.T.(Rate) as amended. The transaction between the Corporation and the contractor as listed in Sl.No. 10 (Avenue receipts) and 11 (right to fishing in pond), the supply of said services which is basically conferring enjoyment of rights, would be liable to reverse charge by the Tenderer who is registered under the CGST Act /TNGST Act vide SI. No.5 A of Notification No. 13/2017-CT(Rate) dated 28-6-2017. The transaction between the Corporation and the contractor as listed in Sl.No. 12 (Running a fish market), for such an activity, the exemption under sl.no. 7 of Notification No. 12/2017-CT (Rate) is available as well as charging of tax on RCM basis under si. No. 5 of Notification No. 13/2017-CT(R) is available to the appellant subject to the fulfillment of the conditions envisaged therein.
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