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2019 (6) TMI 1013 - AAR - GSTSupply of services - Pure services or not - composite supply of goods and services - supply of providing labour services for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, labour services for plantation of trees in forests, labour services for rill / river maintenance (rill bank protection by using rill stones), labour services of clearing the truck path in forests - exemption under N/N. 12/2017- Central Tax (Rate) dated 28-06-2017. HELD THAT:- As per the Serial Number 3A in the exemption Notification, composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government entity by way of any activity in relation to any function entrusted to a Panchayath under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution, is exempted from Goods and Services Tax vide Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 as amended by Notification No.02/2018 Central Tax (Rate) dated 25-01-2018. The functions like construction of roads, fire services, urban forestry, protection of environment etc. come within the scope and ambit of Article 243W of the Constitution. The services for setting up fire lines, plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure services that are clearly falling within the purview of the term “Protection of Environment 'Road' / 'Fire Services”' as covered in 12th Schedule under Article 243W of the Constitution. Therefore, these services are exempted as per Sl.No.3 of the Notification No.12/2017-CentraI Tax (Rate) dated 28-06-2017 (SRO.No.371/2017).
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