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2021 (1) TMI 436 - AAR - GSTBenefit of exemption from GST - Pure service - services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital - ‘Central Government’ or ‘State Government’ or ‘Local authority’ or ‘Governmental authority’ or ‘Government entity. - HELD THAT:- The applicant has provided Man Power Supply Agency Services to Seth L.G. General Municipal Hospital. The applicant regularly places their contract service bill with 9% CGST & 9% SGST. However, Seth L.G. General Municipal Hospital are not ready to pay GST and responded that they are not in category to pay GST. There is exemption to service to Municipality under Article 243W & Panchayat under Article 243G - as per Serial No 3 of the Notification No. 12/2017- Central Tax (Rate) dated 28/06/2017, GST is exempted for Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to 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 Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. The conditions to be fulfilled to be eligible for taking the benefit of the exemption from GST for pure services are also fulfilled. Thus, no evidence has been provided by applicant to establish that Seth L.G. General Hospital falls under definition of ‘Central Government’ or ‘State Government’ or ‘Local authority’ or ‘Governmental authority’ or ‘Government entity. Entry 3 of the Notification No. 12/2017- Central Tax (Rate) dated 28/06/2017 exempts the Pure services provided to Central Government, State Government or Union Territory or Local Authority. In absence of any evidence in support of above, the exemption provided under the Entry 3 of the said Notification cannot be extended to them - the exemption is not available to the applicant in respect of supply of manpower services viz. Para-medical Administrative, Technical and other Staff on Outsource basis made to Seth L.G. General Municipal Hospital in terms of Serial No 3 of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.
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