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2019 (5) TMI 961 - AAR - GSTRate of GST - Centage charges / Consultancy charges - Construction Agency / Project Management Consultant / Special Purpose vehicle for preparation of DPR, tendering of work, executing agreement with contractor, supervision of construction, recording measurements in M-Book, preparation of bill etc. - HELD THAT:- The applicant being a corporation established by the State Government and incorporated under the Companies Act, 1956 with full control of the State Government to carry out functions entrusted by the State Government satisfies the definition of “Government Entity” and accordingly, the out sourced services of soil investigation and structural design works for DPR preparation received by the applicant in respect of the projects listed Sl.No. 1 to 4 will be covered by the exemption under Sl.No. 3 of the above notification. The Centage Charges / Consultancy Charges received by the applicant in respect of the works at SI Nos. (1) to (4) above being in relation to pure services provided to the State Government by way of activity in relation to function entrusted to a Panchayat / Municipality under 243G / 243W of the Constitution is exempted from goods and services tax as per Sl. No. 3 .of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 - The out sourced services of soil investigation and structural design works for DPR preparation received by the applicant in respect of the projects listed at Sl. No. 1 to 4 will be covered by the exemption under Sl. No. 3 of the above notification as pure services provided to a Government Entity by way of any activity in relation to a function entrusted to a Panchayat / Municipality under 243G / 243W of the Constitution. The services supplied / received by the applicant are taxable at the rate of 18%.
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