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2019 (9) TMI 514

..... ment of GST is available for such supplies in terms of Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended - HELD THAT:-The Applicant has submitted a copy of the work order issued by SSKM Hospital. It refers to dusting, scrubbing, mopping disinfecting the hospital premises, cleaning of toilets etc. The work order clearly mentions that GST @ 18% is applicable on the services. It is a State Government hospital and, therefore, the Applicant’s service in terms of the above work order qualifies to be a supply to the Government. The Applicant is supplying cleaning and sweeping service, which is a composite supply having supply of cleaning material ancillary or incidental to the p .....

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..... Applicant s representative: Mr Sahil Ringsia, ACA Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescrib .....

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..... on under Sl No 3/3A is granted to services 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. The Applicant s services, therefore, need to be an activity in relation to the functions listed under the Eleventh or the Twelfth Schedules of the Constitution. Sl No. 22 of the Eleventh Schedule covers health and sanitation, including hospitals, primary health centres and dispensaries . Sl No. 7 of the Twelfth Schedule covers public health sanitation, conservancy and sol .....

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..... vate service provider (PSP) that such service is a function of public health entrusted to Municipalities under Art 243W of the Constitution, and, therefore, eligible for exemption under Sl No. 3/3A of the Exemption Notification. 4.2 The above Circular leaves no doubt that the phrase in relation to any function , as applied in Sl Nos. 3 and 3A above, makes no substantial difference between Sl No. 25(a) of the ST Notification and Sl No. 3/3A of the Exemption Notification. Under the previous service tax regime, the exemption was limited to certain functions specified in Sl No. 25(a) of the ST Notification, whereas, under the GST, the ambit has been broadened to include all such functions as entrusted to a Panchayat or a Municipality under the .....

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..... whether the service being provided is an activity relatable to a function listed under the Eleventh or the Twelfth Schedule under Art 243 G or 243 W of the Constitution. 4.5 Eleventh schedule of Indian Constitution contains the following items: 1 Agriculture, including agricultural extension 2 Land improvement, implementation of land reforms, land consolidation and soil conservation 3 Minor irrigation, water management and watershed development 4 Animal husbandry, dairying and poultry 5 Fisheries 6 Social forestry and farm forestry 7 Minor forest produce 8 Small scale industries, including food processing industries 9 Khadi, village and cottage industries 10 Rural housing 11 Drinking water 12 Fuel and fodder 13 Roads, culverts, bridges, fer .....

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..... , gardens and playgrounds 13 Promotion of cultural, educational and aesthetic aspects 14 Burials and burials grounds, cremation and cremation grounds and electric crematoriums 15 Cattle ponds, prevention of cruelty to animals 16 Regulation of slaughter houses and tanneries 17 Public amenities including street lighting, parking spaces, bus stops and public conveniences 18 Vital statistics including registration of births and deaths 4.6 Security services provided to Government Hospitals and Medical Colleges are not covered under the either lists. Cleaning and sweeping services can be considered as related to the function listed under Sl No. 26 of the Eleventh Schedule, namely Health and sanitation, including hospitals, primary health centres .....

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