TMI Blog2018 (11) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... SRO No. 306/2017 -Finance Department, Government of Odisha - services provided by them under the ICT @ School Project. Held that:- The Contract is only for supply, installation, maintenance and commissioning of projection system, interactive white board, computer hardware, connected accessories, installation of software and other allied accessories, site preparation, maintenance of equipment a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urally bundled. Each of the components of composite supply are distinctly identifiable both in terms of quantity and value. The service provided or to be provided is not exclusively in the nature of training programme. Though the source of funding for the service is the state government and central government, yet as per the contract the payment responsibility is vested on OKCL. Thus, the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... address at TCIL Bhawan, Greater Kailash l, New Delhi-11004B, have filed an application on 21 08 2018 under Section 97 of CGST Act, 2017 OGST Act, 2017 read with Rule 104 of CGST Rules 2017 OGST Rules, 2017 in Form GST ARA-01 seeking an Advance Ruling on the applicability of Entry No. 72 of Notification No. 12/2017-Cantral Tax read with Entry No. 72 of Notification bearing SRO No. 306/2017 -F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue. The service provided or to be provided is not exclusively in the nature of training programme. c) Though the source of funding for the service is the State Government and Central Government, yet, as per the contract, the payment responsibility is vested on OKCL. Therefore, the activities of the applicant by way of supply of goods and services under the ICT project are not covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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