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2019 (5) TMI 1133 - AAAR - GSTEnergy Performance Contract - Applicability of entry no. 3 of Notification No 12/2017-Central Tax - services provided by the applicant by way of providing energy saving street lighting services including operation and maintenance of the street lighting installations to Bhubanewsar Municipal Corporation (BMC) - Pure services - HELD THAT:- The appellants have not made any supply of goods either under a works contract or under a contract for composite service involving supply of goods. There is no transfer of property or effective control or possession in the goods during the execution of the contract for BMC. Therefore, the appellants have made supply of pure service in terms of FAQ issued by CBIC on Government service and are entitled to claim exemption vide serial no. 3 of notification no. 12/2017-CentraI Tax (Rate) and corresponding notification issued under the provisions of Odisha GST. What is the scope of ‘pure services’ mentioned in the exemption notification No. 12.2017 - Central Tax (Rate), dated 28-06-2017? - HELD THAT:- In this case, the scope of the service involves maintenance work and supply of goods, which falls under the works contract services. The exemption is provided to services involves only supply of services and not for works contract services. On the contract, it is clearly specified that all installed equipments constructed or system installed are transferred to BMC in good condition. Therefore, the activities carried out by the appellant in the instant case will be considered as a supply of goods in terms of the provisions of Schedule II, Para 4-A of CGST Act, 2017 / SGST Act, 2017. The appellant under the grounds of appeal has not put forth any arguments or legal provisions to negate the applicability. Therefore, the contention of the appellant that the transaction doesn’t involve any supply of goods is not sustainable. Appeal dismissed.
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