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2019 (1) TMI 419 - AAR - GSTApplicability of provisions of S.No.3 & 3A of Table of Notification No. 12/2017 dtd.28.06.2017 - distribution and supply of electricity in western Madhya Pradesh - Government Entity - composite supply - Held that:- The Applicant is a Government Entity and is definitely covered by the definition of Government Entity in terms of Notification No.32/2017 - The application that the Applicant has made a specific mention of Sr. No.3A to notification no. 12/2017, which provides NIL rate of GST for composite supply of goods and services where the value of supply of goods constitute not more than 25% of the value of composite supply provided to the Central government or state government etc. by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution - However, we do not find any specific mention of services in this context in the application. It is pertinent to mention here that applicability of Sr.No.3A will be supply specific and not supplier or recipient specific. Thus it is not possible to give nay ruling about applicability of Sr.No.3A to Applicant, particularly in absence of any specific mention of supply of goods or service or both. The applicability of provisions of Sr.no.3 and 3A shall depend upon the nature of supply and no carte blanche ruling can be given to the Applicant without mention of specific service. Ruling:- In view of insufficient information provided in the Application, and the nature of query being broadly generic, no ruling can be given on the Application.
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