TMI Blog2020 (5) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... . When this criterion of the Notification is not satisfied, the sub-contractors as suppliers of service, will not be eligible for the exemption under the entries 3 or 3A of the above said Notification. It is the argument of the Appellant that if the exemption is not available to the sub-contractors, then the GST paid by the Appellant on the inward supply from the sub-contractors will become a cost to them since they will not be eligible to avail the input tax credit of the tax paid on the inward supply, for the reason that the output supply made by them to the Government Department is exempted. While we agree that the Appellant will not be eligible for the input tax credit of the tax paid on the inward supply from the sub-contractors, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 and SGST Act, 2017) by M/s THE NURSERYMEN CO-OPERATIVE SOCIETY LTD, Lalbagh, Double Road Gate, Bengaluru 560004 (herein after referred to as Appellant) against the advance Ruling No. KAR/ADRG 102/2019 dated 30th Sept 2019 = 2019 (10) TMI 795 - AUTHORITY FOR ADVANCE RULING, KARNATAKA . Brief Facts of the case: 3. The Appellant is an Association of Persons and is in the business of maintaining the gardens and landscape development for State and Central Governments, local bodies and government undertakings. The work involves removing old and existing unwanted weeds and plants, digging the soil and levelling of ground and planting small shrubs, flowering plants and grass etc. The Appellant states that he is sub-contracting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract from government agencies to sub-contractors. Hence taxing of these transactions affect the main intention of Article 243G and 243W of the Constitution. 6.2. They submitted that the activity of maintenance of community assets mentioned in entry no 29 to Schedule II of Article 243G of the Constitution falls under exemption in GST as per No 3 of Notification No 12/2017 CT (R) dated 28-06-2017; that the provision of urban amenities and facilities such as parks, gardens, playgrounds mentioned in entry No 12 to Schedule 12 of Article 243W of the constitution falls under exemption in GST as per entry No 3 of Notification No 12/2017 CT (R) dt 28-06-2017; that the above mentioned services are amenities provided by Government through gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant has committed delay in filing the present appeal by 14 days. The impugned order of the lower Authority dated 25.09.2019 was received by the Appellant on 25.11.2019. In terms of Section 100(2) of the CGST Act, every appeal to this Authority should be filed within a period of 30 days from the date on which the Advance Ruling order is communicated to the aggrieved party. The proviso to Section 100(2) empowers this Authority to condone the delay in filing the appeal by another period of 30 days. In this case, the due date for filing the appeal was 25-12-2019 but the Appellant has filed the appeal on the 8thJanuary 2019 after a delay of 14 days from the due date for filing appeal. The Appellant has not furnished any reasons for the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 [or a Government Entity] 2 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 3A Chapter 99 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the Appellant who is the recipient of the supply from the sub-contractor is a Co-operative Society and not an entity specified in SI.No 3 and 3A. When this criterion of the Notification is not satisfied, the sub-contractors as suppliers of service, will not be eligible for the exemption under the entries 3 or 3A of the above said Notification. 14. It is the argument of the Appellant that if the exemption is not available to the sub-contractors, then the GST paid by the Appellant on the inward supply from the sub-contractors will become a cost to them since they will not be eligible to avail the input tax credit of the tax paid on the inward supply, for the reason that the output supply made by them to the Government Department is exem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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