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TMI Blog2021 (8) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Proprietary concern registered under the provisions of Goods and Services Tax Act, 2017. The applicant has sought advance ruling in respect of the following questions: i. Whether Labour supply to Government Departments from a registered dealer under GST Act like providing Drivers, peons, housekeeping, data Entry operators and other clerical staff attracts exemption from levy of GST as per Notification Nos. 11/2017-CT (Rate) and 12/2017 CT (Rate) both dated 28th June 2017. ii. Whether above said supply of services are covered under "Pure Labour Services" as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-Central Tax (Rate), dated 28th June 2017. 5. This office had addressed a letter to the Commissioner of Central Tax, Belagavi GST Commissionerate to file comments on the application filed by the applicant. In response to this letter, the Assistant Commissioner of Central Tax, Belagavi has furnished comments as below: Comments of the Range office is respect to Para No. 14 of the above application are submitted as under:- "1. Whether Labour supply to Government Departments from a Registered dealer under GST Act like providing Drivers, Peon, Housekeeping, Data Entry Operators and other clerical staff attracts exemption from levy of GST a per Notification No. 11/2017-CT(Rate) and 12/2017 CT(Rate) both dated 28th June 2017. Comments:- In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EDINGS HELD ON 30-06-2021 5. Sri Mahantesh.K.Hospeth, Chartered Accountant and duly authorised representative of the applicant appeared for personal hearing proceedings and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 6. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and KG ST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 7. We have considered the submissions made by the applicant in their applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rusted 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." 8.3 From the above said entry of the notification it is observed that, in order to claim exemption on supply of man power services two conditions should be satisfied: 1. Pure Services (excluding works contract service or other composite supplies involving any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays and other means of communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non-formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. 28. Public di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of urban amenities and facilities such as parks, gardens, playgrounds. 13. Promotion of cultural, educational and aesthetic aspects. 14. Burials and burial grounds; cremations, cremation, grounds and electric crematoriums. 15. Cattle pounds; prevention of cruelty to animals. 16. Vital statistics including registration of births and deaths. 17. Public amenities including street lighting, parking lots, bus stops and public conveniences. 18. Regulation of slaughter houses and tanneries. 8.5 The applicant is providing manpower services like Drivers, peons, Housekeeping, Data entry operators and other clerical staff to various State Government departments. But these manpower services are not provided by way of any activity in relat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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