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TMI Blog2021 (11) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 an individual engaged in providing services by way of documentary videos, picture of testimony through CD or other storable devices to various Government Departments and Boards and various Panchayats and is not registered under the Goods and Services Tax Act, 2017. 3. The applicant has sought advance ruling in respect of the following questions: i. Whether the documentary services including picture of the testimony / documentary videos provided to corporations and various boards including KHB are exempted under GST? ii. Whether the documentary services including picture of the testimony / documentary vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Development Program (NWDPRA), Pradhan Mantri Krishi Sinchayee Yojana (PMKSY) and other Central and State Government Schemes. 6. Applicant's Interpretation of Law: 6.1 The applicant states that as per entry No.3 of Notification No.12/2017 CGST Tax (Rate) dated 28.06.2017. "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 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 243 W of the Constitution. The services rendered to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions made by applicant and his authorized representatives during the hearing. We have also considered the issues involved on which advance ruling is sought by the applicant, relevant facts and the applicant's interpretation of law. 10. The applicant states that they are providing services by way of producing documentary videos, picture of testimony to various State Government Departments, Local Authorities, Governmental Authorities and Government Entities and claims exemption as per entry No.3 of Notification No.12/2017 CGST Tax (Rate) dated 28.06.2017. 10.1 Whether the service of producing documentary videos for various State Government Departments, Local Authorities and various Boards and corporations is exempted under entry No.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards and corporations. The applicant has not specified to which Boards and corporations they are providing the service of producing documentary videos. Since the applicant is providing the above said services to various State/Central Government Departments, Local Authorities the first condition to claim exemption is satisfied subject to the condition that the Boards and/or Corporations to which the applicant is providing the above said services qualify to be a 'Governmental Authority' or 'Government Entity' in terms of the definitions at (zf) and (zfa) respectively of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended. Now we move on to examine whether the applicant satisfies the second condition me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 distribution system. 29. Maintenance of community assets. 10.5 243W. Powers, authority and responsibili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 11. The applicant is providing services by way of producing documentary videos, picture of testimony to various State Government Departments, Local Authorities, Boards and Corporations. But these services are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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