Home Case Index All Cases GST GST + AAR GST - 2019 (6) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 488 - AAR - GSTPure Service - supply of goods does not constitute more than 25% of the value - supply of services to government in relation to any function entrusted to a panchayat or a municipality - Exemption under Sl No. 3 or 3A of Notification No 9/2017-Integrated Tax (Rate) dated 28/06/2017 - contract for the resuscitation by re-excavation of river Palaspai from Banskhal to Mahisghata, along with raising and strengthening of embankment on both sides of the river in Block Daspur - 1 & 2 and P.S Daspur in Paschim Medinipur - recipient is the State Government - HELD THAT:- As such, compacting, in the course of which goods are to be supplied, constitutes only 2% of the value of the contract. It is, therefore, a composite supply primarily of various services, principal supply being the service of resuscitation of the river, where the supply of goods constitutes well below the threshold mentioned in Sl No. 3A of the Exemption Notification. The services are relatable to the function listed under Sl No. 5 of the Eleventh Schedule, especially when undertaken by a department of the State Government, which is primarily entrusted to execute such functions. The Applicant’s service to the recipient, therefore, is exempt under Sl No. 3A of the Exemption Notification. The Applicant’s supply to the Irrigation and Waterways Directorate, Govt of West Bengal is exempt from the payment of GST under Sl No. 3A of Notification No 9/2017 - Integrated Tax (Rate) dated 28/06/2017, as amended from time to time.
|