TMI Blog2021 (1) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of personal hearing held through Video Conferencing on 17.08.2020, the Authorised Representative of the applicant, Shri Pradip Prajapati reiterated the facts as stated in the Application and as mentioned herein above. DISCUSSION FINDINGS: 6. We have considered the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing. We also considered the issue involved, on which advance ruling is sought by the applicant, relevant facts the applicant s interpretation of law. 6.1 At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 7. In this case, a moot point is to be decided regarding tax liability on providing of Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital, Maninagar, Ahmedabad. 8. We note that the applicant has submitted the copy of 12 Work Orders, awarded for providing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing of Para-medical Administrative, Technical and other Staff on Outsource basis for L.G. Hospital ( Clinical Psyclologist ) 10. 23.10.2019 01.10.2019 to 31.12.2019 or till new tender process completed providing of Para-medical Administrative, Technical and other Staff on Outsource basis for L.G. Hospital ( OBST ICUS-Staff Nurse ). 11. 23.10.2019 01.10.2019 to 31.12.2019 or till new tender process completed providing of Para-medical Administrative, Technical and other Staff on Outsource basis for L.G. Hospital ( SNCU-Staff Nurse ) 12. 23.10.2019 01.10.2019 to 31.12.2019 or till new tender process completed providing of Para-medical Administrative, Technical and other Staff on Outsource basis for L.G. Hospital ( Autoclave attendant and Staff Nurse ) 9. Accordingly, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been defined under GST, the same can be construed in general terms as any supply, which is either deemed as services under Schedule II of CGST Act or which are not covered under the definition of goods shall be categorized as pure services. However, as per the notification, works contract services or other composite supplies involving supply of any goods are not covered in serial no.3. In other words, if a person provides only service to any person without involvement of supply of goods along with supply of services, then the same would be termed as supply of pure service. On going through the work orders submitted by the applicant with regard to services provided to the Seth L.G. General Municipal Hospital, it is seen that the services provided are of only manpower supply and, since there is no involvement of supply of goods in these services, the services would be called pure services . Hence, the first condition is fulfilled. 10.2 Now, we come to second condition. The exemption is granted only when pure services are related to any function entrusted to a panchayat under Article 243G of the Constitution or in relation to any function entrusted to a municipality under Art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (iv) As per clause(zf) of paragraph-2 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, governmental authority has the same meaning as assigned to it in the explanation to clause (16) of section 2 of the Integrated Goods and Services Act, 2017 (13 of 2017). Clause (16) of section 2 of the Integrated Goods and Services Act, 2017 (13 of 2017) reads as under: Explanation . For the purposes of this clause, the expression governmental authority means an authority or a board or any other body, (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with ninety per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution; Further, Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 was amended by Notification No.32/2017-Central Tax (Rate) dated 13.10.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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