TMI Blog2021 (6) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the supplies currently being made or proposed to be made as per S.95 of the GST Act. In that count also, the application in hand being filed after 26.07.2018, the date effective which, the words, Local Authority stands omitted, sl.No. 4 of the notification No. 12/2017-C.T.(Rate) dated 28.06.2017 do not have any application and this claim is rejected. Fee from Park - HELD THAT:- It is stated that the fee is collected for allowing the public, entry to the park maintained by the applicant. As per entry (1) of the Twelfth Schedule above, Provision of Urban amenities such as Parks is a function bestowed with the Municipality under Article 243 W of the Constitution. The applicant being a local authority is to provide such urban amenities as a public authority - The said activity when provided by the applicant, as per Notification No. 14/2017-C.T.(Rate) dated 28th June 2017 as amended with effective from 26.07.2018, is neither a supply of goods nor supply of service and not taxable to GST. Market fees - Daily - weekly - HELD THAT:- The considerations collected based on the infrastructure extended to the farmers/merchants and the entities brought for sale are to conv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nities including street lighting, parking lots, bus stops and public conveniences is listed at (q) of the said Schedule. The applicant provides parking lots which is an activity specified in the said entry. The applicant undertakes the above activity as a public authority and therefore, the said activity when provided by the applicant, is neither a supply of goods nor supply of service as per Notification No. 14/2017-C.T.(Rate) dated 28th June 2017 as amended effective from 26.07.2018. Whether services through tender contractors, they are covered under Twelfth Schedule to Article 243W of the Constitution? - HELD THAT:- In the case at hand, from the terms of the tender documents and the contract agreements furnished before us, we find that the contractors are vested with the right to collect the fees fixed by the applicant for various activities through a tender process - The contractor then enters into an agreement with the applicant. On entering into the agreement and paying the bid amount to the applicant, the contractor holds the actual possession of the situation in respect of the activity covered in the said contract and is a public servant only for the purposes of Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 12/2017 dated 28.06.2017, Heading 9963 or Heading 9972 exempts services by way of renting of residential dwelling for use as residence without imposing any conditions. In the case at hand, the exemption provided in the said entry will be applicable to the applicant, in case of the applicant providing the residential dwellings owned by them for use as residence. Whether the renting of immovable property service rendered by them as a local authority to Pure state Govt. offices, Co-operative society and Nationalised Banks are exempt or not? - HELD THAT:- Any service provided by Central Government, State Government, Union territory or a local authority to another Central Government, State Government, Union territory or local authority, which is not included in the Proviso therein, is exempted under SI.No. 8 of the Notification 12/2017 dated 28.06.2017. In the case at hand, the applicant is a Local Authority and therefore, the service of Renting of Immovable Property service, supplied to Central Government, State Government are exempted vide this entry - thus, renting of immovable property service provided by the applicant to another central/state government, union terr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yes (Three years lease) Notfn. No 14/ 2017 dt 28-06- 2017(or) Si no 4 of Notification 12/2017 dated 28.06.2017 Composite supply has to be applied w.r.t small canteen service rendered inside the park as the fee for park service and also small canteen service exempted vide entry Sl.No.9 of Notification 12/2017 dated 28.06.2017 since the value of taxable service is less than ₹ 5000/-. 2 Market fee- daily Yes Yes (Three years lease) Notfn. No 14/2017 dt28-06- 2017(or) Si no 4 of Notification 12/2017 dated 28.06.2017 3 Market fee weekly (ii) Fish Market Weekly Yes Yes (Three years lease) Notfn. No 14/2017 (or) Si No. 4 of Notification 12/2017 dated 28.06.2017 SI.No.5 of Notfn. No. 12/2017 (or) Sl.No.24 of Notfn.11 /2017 CT(Rate) dated 28.06.2017 4 Fees for bays in bus stand (bus stand entrance fee collection) Yes Yes (Three years lease) Notfn. No 14/2017 (or) SI no 4 of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Direct by municipality on lease contract No Middlemen involved Nonpayment of tax under reverse charge under SI No 5A of Notification 13/2017 CT(R )dated 28.06.2017 but paid under direct charge and whether it can be condoned and regularised for the period from 25-01-2018 in case of services to GSTN holders 13 Rent on building- residential purpose Recovered from salary of Government Servants Exempted vide Sl.No. 12 of Notification No.12/2017 CT(Rate) 14 annual track rent -Cable operator laying fee(optical fibre laying fee) Direct Service based on contract Composite supply can be applied for road cutting charges by treating it as renting of immovable property service and reverse charge is applicable under Sl No 5A of Notification 13/2017 CT(R )dated 28.06.2017 as amended. 15 Renting of immovable property Direct by the municipality on lease contract to another Central / State Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, Bunk stalls, annual track rent cable operator fee (Optical fibre laying fee). 2.2 They have stated that, they undertake a. Direct collection till it is entrusted to the lease contractor in respect of Fees from Park; Bus-stand -others -locker rent Slaughter house fees Cycle stand, scooter, auto/scooter two -wheeler stand in bus stand and in such cases service provider is the applicant. Service is allowing public, who are service recipients entry to Park; use the locker in Bus Stand by paying consideration to the locker rent @ ₹ 5 per bag/suitcase. allowing use of the slaughter house facility by the Public, who are service recipients allowing public to park cycle/scooter/auto/car on hourly/daily basis consideration is the fee charged by the applicant for entry/use of the above facilities. b. Direct Collection in respect of Market fee-daily for vegetable market; Market fee -weekly vegetable/animals/fish Fees for bays in bus stand Fees on pay use toilets and in such cases: service provider is the applicant. Service is allowing farmers/Merchant, who are s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectification of roads and (2) payment of annual rent for the optical cable laid alongside roads based on Contract in which the applicant is the service provider, the operator of phone/mobile services is the service recipient. The claim is as to whether the whole service can be treated as renting of immovable property service as composite supply and reverse charge can be applied since the service recipients are registered with GSTN and the service provider is a local authority. 2.5 On the renting of immovable property (Shopping complex etc.)/Lease of land/Community Hall, they have stated that they have rendered the renting services to persons registered under GST and the liability to pay the tax is as per Reverse Charge on the service recipient whereas the applicant has stated to have collected GST under direct charge instead of reverse charge w.e.f 25.01.2018 and has sought if this can be regularised 2.6 They have further stated that they have rented immovable property to (i) to state Govt.(viz) state tax, police, local fund audit, ration shops (ii) to Central Govt. (viz) Post office etc (iii) to Co-operative society(viz) transport corporation TNSTC, SIDCO, P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Article 243 W of the Constitution along with activity specific exemptions, as under: Fees from Parks- Maintenance of park is covered under (1) of Twelfth Schedule to Article 243W of the Constitution which reads as follows : (1) Provision of urban amenities and facilities such as parks, gardens, playgrounds. Market fee-daily Market fee-weekly Market fee is covered under (c),(i) and (1) of Twelfth Schedule to Article 243W of the Constitution which reads as follows : (c) Planning for economic and social development (i) Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. (l) Provision of urban amenities and facilities such as parks, gardens, playgrounds. As per Si no 24 of the table to Notification No. 11/2017-C.T. (Rate), dated 28.06.2017 as amended it is a support service and hence it is fully exempted Fees for Bays in Bus stand (bus stand entrance fee collection) covered under (q) (1) of Twelfth Schedule to Article 243 W of the Constitution which reads as follows : (q) Public amenities including street lighting, parking lots, bus stops and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tamil Nadu District Municipalities Act, 1920 and the functions entrusted to a municipality under the twelfth schedule to article 243W of the constitution could not be termed as service. As there is no service the question of payment of GST will not arise on all those lease contracts since the rate fixed by Govt. was adopted and the service was rendered by the contractor to the public in the name of the local authority and receipt has been issued in the name of the local authority to the public. 3.5 Apart from the general contention, as above in respect of the activities undertaken entirely through contractors, the applicant has stated as follows: Fish Market(Weekly)- As per the functions entrusted to a Panchayat under the Eleventh Schedule to Article 243 G of the Constitution, Entry (v) states `Fisheries . As per Sl.No. 5 to Notification 12/2017 dated 28.06.2017 and Notification No. 14/2017-C.T.(Rate) dated 28th June 2017, this activity is exempted as they are doing the activity of Panchayat; Further the service is exempted as per the departmental clarification on Agriculture, forestry, fishing and Animal husbandry support services; As per SI.No. 24 of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be classified as renting of immovable property service. As per Si no SA of the table to Notification 13/2017 CT(R) dated 28.06.2017 New Delhi, the 28th June, 2017 the telephone companies who are registered with GSTN have to pay GST under reverse charge. 3.9 Renting of immovable property service to another central /state Govt Departments As per Si No 8 of the table to Notification 12/2017 dated 28.06.2017 as amended the renting of immovable property service rendered by them as a local authority to pure state Govt. offices (viz) Asst. Director of L F Accounts, Police Department, ration shops, State Tax and Central Govt offices (viz) Central Tax are fully exempted. The renting of immovable property service rendered by them as a local authority to Co-operative society, TNSTC, Office of Pollution Control Board, SIDCO, TWAD Board are not exempted but chargeable to tax since the Co-operative society, transport corporation TNSTC, Office of Pollution Control Board, SIDCO, TWAD Board are covered under the definition of Government Entity only and they are not State Govt. General Insurance Companies (Viz) New India Insurance Co. Ltd and Banks are not central Govt. and so the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 Bunk stalls (xvi) (xxviii) of 243 G 7 Slaughter house fees (r) of 243 W 8 Fees on pay use toilets (q) of 243 W 9 For entry vehicle in the bus stand- two wheeler stand (1) of 243 W and (xxii) of 243 G 10 Renting of immovable property (Shopping complex) NA 11 Lease of land NA 12 Community hall NA 13 Rent on building -residential purpose 14 annual track rent -Cable operator laying fee (optical fibre laying fee) NA 15 Renting of immovable property NA The applicant has stated that they are a local authority in which they are engaged as public authority and rendered the above services as listed in the above table SI.No. 1 to 9 except SA, by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Municipality including SI.No.1,2,3(i)84(ii),4,5A8413,7,8,9 is submitted Sample contract orders in respect of Fee on Pay use toilet, Fee for running fish market, Market fee-Weekly, Slaughter house fee, Fees for bays in bus stand fee, Fee from parks Sample allotment letter for Slaughter house activity Sample token issued in the name of Municipality for Market fee daily, fee for bays in bus stand. 4.5 On perusal of the details furnished, it was seen that the following were not furnished and the applicant were asked to furnish the same vide letter dated 09.12.2020: They have furnished sample allotment letter in respect of Slaughter House activity (Sl.No.7). It may be confirmed whether in respect of all activities for which ruling is sought, the allotment letter to the successful bidder has the same terms conditions as in the above allotment letter, if not sample allotment letter for other activities may be furnished. Lease agreement with Tamilnadu Industrial Investment Corporation (TIIC) has been furnished. It may be confirmed whether the lease contracts entered upon with other State/ Central Government offices, Public Sector Undertaking mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee had one case of non-payment of service tax and non-filing of ST-3 return under the category of Renting of Immovable property service . The SCN was issued by DGCEI and adjudicated. The assessee had filed an application under SVLDRS (LD2611190000311) and their application was accepted and discharge Certificate (SVLDRS 4) was also issued. Further in response to the letter issued by the Authority for Advance Ruling, seeking the details of SCN issued in the applicants case, the Central Jurisdictional authority vide their letter dated 11.09.2020 submitted the following documents. SCN No.18/2018 (ST) dated 25.04.2018 issued by DGGSTI, Coimbatore Zonal Unit ORDER -IN-ORIGINAL ORDER Sl.No.05/2019-COMMR dated 28.05.2019 issued by the Principal Commissioner of GST Central Excise, Coimbatore Form No. SVLDRS-4. 6. We have carefully examined the Statement of facts; Supporting documents filed by the Applicant, submissions made during after hearing and the comments of the Jurisdictional Officers. The facts as available before us is that the applicant is a Municipality as defined in clause (e) of article 243 P of the Constitution and has stated to be covered u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of immovable property service rendered by us as a local authority to (i) pure State Govt. Offices (viz) State tax, Police, local fund audit, ration shops are fully exempted nor not as per Sl.No. 8 of Notification 12/2017 dated 28.06.2017. (ii) Central Government Offices (viz) post offices are fully exempted nor not as per SI.No. 8 of Notification 12/2017 dated 28.06.2017. (iii) Co. operative society transport corporation TNSTC, SIDCO, Pollution Control Board, Common Effluent Treatment Plants are exempted or not as per SI.No. 8 of Notification 12/2017 dated 28.06.2017. (iv) Nationalised Banks and General Insurance Companies are exempted or not as per Sl.No. 8 of Notification 12/2017 dated 28.06.2017 6.2 Of the above questions, Q. No. 2(ii) seeks whether the tax paid by them under Direct charge, when the same is to be paid under Reverse Charge can be condoned as a technical lapse and regularized. Section 97(2) of the CGST Act / Tamil Nadu GST Act (TNGST) gives the scope of Advance Ruling Authority, i.e., the question on which the Advance Ruling can be sought. For ease of reference, the section is reproduced as under: 97 (2) The question on which the adva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 243 G Notfn. No 14/2017 dt 28-06-2017 or sl no 4 of 12/2017 dt 28-06-2017 (or) Sl.no. 24 of the table to Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 4 Fees for bays in bus stand (bus stand entrance fee collection) (q) of 243 W Notfn. No 14/2017 dt 28-06-2017 or sl no 4 of 12/2017 dt 28-06-2017 5 Bus -stand (others) (A) charges for of TV advt. in bus-stand (B) locker rent provided in bus-stand NA (l) of 243 W A. Exempted vide SI No 7 of Notfn. No 12/2017 (or) payment of tax under reverse charge under sl no 5 of Notfn. No 13/ 2017-Central Tax (Rate) dated the 28th June, 2017 B. Notfn No 14/2017 dt 28-06-2017 or no 4 of 12/2017 dt 28-06-2017. 7 Slaughter house fees (r) of 243 W Notfn No. 14/2017 dt 28-06-2017(or) sl no 4 of 12/2017 dt 28-06-2017 8 Fees on pay use toilets (q) of 243 W Notfn No 14/2017 dt 28-06-2017 (or) sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Constitution (effective from 01.07.2017) and the activities in relation to a function entrusted to a Municipality under Article 243 W of the Constitution (effective from 26.07.2018), when undertaken by a Local Authority in which they are engaged as public authority, are to be treated as neither supply of goods nor supply of services. Local Authority is defined under Section 2(69) of the GST Act 2017 as: (69) local authority means- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; .; Or (g) a Regional Council constituted under article 371A of the Constitution Applying the above, to the case at hand, the applicant being a Municipality as defined in clause (e) of article 243 P of the Constitution, is a Local Authority under the GST Act. Therefore, if the services listed at Si. No. 1 to 6, 8, 9 8s 13 are found to be that in relation to the entries of Eleventh/Twelfth Schedule of the Constitution, and the said activities are undertaken by the applicant, a Local authority, when engaged as a Public Authority , then the said acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lected for allowing the public, entry to the park maintained by the applicant. As per entry (1) of the Twelfth Schedule above, Provision of Urban amenities such as Parks is a function bestowed with the Municipality under Article 243 W of the Constitution. The applicant being a local authority is to provide such urban amenities as a public authority. The said fee for allowing the public is a consideration collected by the applicant as a public authority for maintenance of the parks, therefore, the same is in relation to the function-Provision of Urban amenities and facilities such as Parks as per entry (1) of the Twelfth Schedule of the constitution. The said activity when provided by the applicant, as per Notification No. 14/2017-C.T.(Rate) dated 28th June 2017 as amended with effective from 26.07.2018, is neither a supply of goods nor supply of service and not taxable to GST. 2. 3(i). Market Fees- Daily Weekly- It is stated that the applicant collects entrance fee from the farmers/Merchants on daily basis for allowing them entry into the market. From the submissions, it is seen that the considerations are for the infrastructure of the shop (thatched shop/ thatche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such as parks, gardens, playgrounds. Here, the activity is providing Lockers in the Bus-stand which is not in the genre stated in the said entry. Therefore, providing lockers in the Bus-stand is not an activity in relation to the function at (1) of the Twelfth Schedule and hence, Notification No. 14/2017-C.T.(Rate) dated 28th June 2017 as amended is not applicable to this activity. 7. Slaughter house fees: It is stated that the service is allowing the public for the purpose of slaughter of animals. The applicant has stated that the same is in relation to the function at (r) Regulation of slaughter houses and tanneries of the Twelfth Schedule of the Constitution. The applicant undertakes the above activity as a public authority and therefore, the said activity when provided by the applicant, is neither a supply of goods nor supply of service as per Notification No. 14/ 201 7-C.T. (Rate) dated 28.06.2017 as amended effective from 26.07.2018. 8. Fees on Pay 85 use Toilets: The applicant has stated that the activity is allowing the public, use of the toilet. They claim that the activity is in relation to (q) of the Twelfth Schedule of the Constitution, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 2 above, the applicant has sought ruling as to whether in respect of the services rendered by them from Si No 1 to 9 through tender contractors, they are covered under Twelfth Schedule to Article 243W of the Constitution and/or exempted vide the Notfn. no. mentioned against each Si No. In this question, the applicant seeks the eligibility of the exemption notification, when the services/activities are provided by the contractors, to whom the right to collect the consideration from the service recipients is supplied by the applicant through the tender process. Their contention in this claim is that On combined reading of CGST Act, 2017 with The Tamil Nadu District Municipalities Act, 1920, the contractors of municipal corporation are public servants and the services rendered by the municipal corporation to the contractors (public servants) could not be termed as service and the contractors could not be termed as business entities but they are agents of the municipality as per the definition under Section 2(5) and Section 2(105) of the CGST Act 2017. Hence the collection and maintenance work entrusted by the municipality to the contractors could not be termed as service sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to hold that situation as per the Indian Penal Code; and the Tamilnadu District Municipalities Act 1920, under 5.358 provides that every contractor or agent for collection of any fees shall be deemed to be a public servant. The applicant on reading the above provisions, contends that the contractor who has been awarded the right to collect the various fees instituted by the applicant is a Public servant and they cannot be termed as business entities. 8.3 In the case at hand, from the terms of the tender documents and the contract agreements furnished before us, we find that the contractors are vested with the right to collect the fees fixed by the applicant for various activities through a tender process. The eligible persons/entities submit their bid for every activity and the person/entity who is the highest bidder and satisfies all the tender condition is awarded the contract. The contractor then enters into an agreement with the applicant. On entering into the agreement and paying the bid amount to the applicant, the contractor holds the actual possession of the situation in respect of the activity covered in the said contract and is a public servant only for the purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto the agreement with the applicant and on paying the sum bided in the tender, the possession of the situation is given to the contractor and thereupon the entire control of the said situation is shifted to tender contractors and the applicant do not hold any control over the transferred situation. In the case of agent- principal relationship in a transaction, the entire control over the transactions are well with the principal and not in the hands of agents and the agents merely act as intermediary between the customer and principal for certain commission which is not the case in hand. The tender is floated to enable the business entities to participate for a fee, and the person who bids a high price for such tender, i.e., collection of fees fixed by the applicant for the various public amenities is awarded the contract for a period of three years. The applicant, in the case at hand, supplies the right of collection of fees fixed by them for such amenities to the successful contractor and receives a fixed consideration, which is independent of the fees collected by the said contractor from the said amenity/activity and it is definitely a supply of service. For these reasons, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on questions specified in sub-section (2) of section 97 or sub-section (I) of section 100. in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant: Thus, a person can seek ruling only on the supplies being undertaken or proposed to be undertaken by him and cannot seek ruling on the supplies being made or proposed to be made by any other person. Moreover, the ruling pronounced by this authority is binding only on applicant and Jurisdictional Officer and not on any other person. Therefore, the GST law empowers the Advance Ruling Authority to issue ruling for the issues/matter/questions relating to the applicant only. Hence, we hold that the contractors being not agents of the applicant and the applicant supplying the Right to undertake certain activities to the contractors, who are independent entities, the Question raised by the applicant with regard to supply undertaken by their contractors is not answered as per S.95(a) readwith S.103(1) of the GST Act. 9.1 The Q.No.3 raised before us is in respect of SI No 14, Annual track rent-Cable Operator laying fee (optical fiber laying fee). It is stated that they are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipient (i) for allowing the cutting of road for laying the OFC and (ii) for allowing the space of road to be used for the OFC lines. While the Road cutting is a onetime supply, the rental charges are periodical. Thus, it is evident that both these supplies are not supplied in conjunction with each other in the ordinary course of business and therefore the same is not a Composite supply . 9.5 In view of the above, we hold that the supply of allowing the road cut for laying the OFC and allowing the space alongside the road for the OFC lines are not `composite supply in as much as these two supplies are not made in conjunction with each other in the ordinary course of business. 10.1 The Q.No. 4 raised before us is in respect of S.No. 13- renting of building-Residential purpose. It is stated that the rent is being recovered from the salary of the employee and the applicant has claimed full exemption as per SI.No. 12 of Notification 12/2017 dated 28.06.2017. The applicant has not furnished any other particulars /documents with regard to this activity. They were specifically asked to furnish the collection mechanism in respect of this activity during the hearing, which is not fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 is applicable to such supplies. 11.4 The entry at S1.No.8 of the Notification 12/2017 dated 28.06.2017 is as follows: 8 Chapter 99 Services provided by the Central Government. State Government. Union territory or local authority to another Central Government. State Government. Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post. express parcel post, life insurance. and agency services provided to a person other than the Central Government. State Government. Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Nil From the above, it is seen that any service provided by Central Government, State Government, Union territory or a local authority to another Central Government, State Government, Union territory or local authority, which is not included in the Proviso therein, is exempted under the said entry. In the case at ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 14/2017-C.T.(Rate) dated 28th June 2017 as amended vide Notification No. 16/2018 dated 26.07.2018 9 Providing stand for cycle, scooter, auto, four wheeler stand in bus stand and other places Not a Supply of Service as per Notification No. 14/2017-C.T.(Rate) dated 28th June 2017 as amended vide Notification No. 16/2018 dated 26.07.2018 Q 2. In respect of services rendered by us from SI No 1 to 9 through tender contractors whether they are covered under Twelfth Schedule to Article 243W of the Constitution and/or exempted vide the Notfn. no. mentioned against each Sl No.as follows. The applicant supplies the Right to collect the fees/right to certain amenities to the contractors and the supply undertaken by the contractors are as per the tender conditions which is an independent supply. The applicability of the Notification to the supplies of the contractors is not answered as per S.95(a) readwith S.103(1) of the GST Act. Q 2(ii) In respect of Sl No 10 to 12 w.e.f. 25-01-2018, instead of reverse charge we collected tax under direct charge from the service availers who are registered with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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