TMI Blog2019 (8) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... Pure Services . However, the definition of pure services requires the verification of facts involves in the execution of contract. Similarly whether the contract is related to the function covered under the Article 243G and 243W is to be interpreted as to how the Local Authority is going to utilize the services provided under the contract, it is also therefor the question of interpretation of fact that the services provided by the applicant are actually utilized by the Local Authority for the function covered by Article 243G and 243W. - ORDER NO. GUJ/GAAR/R/08/2019 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/3) - - - Dated:- 1-5-2019 - R.B. MANKODI AND G.C. JAIN MEMBER Present for the applicant : Shri Jignesh A. Dalal. 2. The applicant Shri Jayesh Anilkumar Dalal (GSTIN: 24AAVPD9061B1ZS) has given following queries for advance ruling: Whether or not my supply of services in the nature as mentioned in point 12(B), provided to Local Authorities, Urban Development Authority, Dist. Panchayat R B Div. and other Government Departments which are entrusted with the functions mentioned under article 243G and 243W of the Constitution of India can be termed as Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Authority 3 Vadodara Urban Development Authority 11 Gujarat Housing Board, Ahmedabad 4 Gujarat Housing Board, Vadodara 12 Rajkot Municipal Corporation 5 Gandhinagar Municipal Corporation. 13 Rajkot Urban Development Authority 6 Gandhinagar Urban Development Authority 14 Punjab Urban Development Authority 7 Sports Authority of Gujarat, Gandhinagar 15 Gujarat State Police Housing Corporation Ltd. 8 Executive Engineer, R B Division, Himmatnagar 16 R B Panchayat Div. Vadodara 3. The applicant has submitted that they have been providing services to above authorities/departments since under Services Tax Law and also continued in the GST regime and made invoices for their services by charging G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t could not be abiding by the FAQS for any action taken by taxpayer on the bases of FAQs. iv. In order to avoid future litigation, the applicant is issuing the invoices by charging the GST. v. Considering the above, Applicant has submitted that whether or not his services can be regarded as Pure Service and accordingly' eligible for exemption? 4. The Central Goods and Services Tax Deputy Commissioner, Surat, in his letter dated. 26.02.2018, has mentioned that pure services which has been mentioned in Exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 has been explained in Q.No.25 of FAQ issued by CBEC regarding Govt. Services which is reproduce as under :- In the context of the language used in the Notification, supply of services without involving any supply of goods would be treated as supply of pure services . For example, supply of man power for cleanliness of roads, public places, architect services, consulting engineering services, advisory services and like services provided by business entities not involving any supply of goods would be treated as supply of pure services. On the other hand, let us take the example of government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading, Group or Service Code (Tariff) Description of Services Rate (Per cent.) Condition (1) (2) (3) (4) (5) - -- --- -- -- -- 3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 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. Nil Nil 5.1 From the above it is forthcoming that the services are exempted from the CGST and SGST Tax if they are Pure services (excluding works contract service or other composite suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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