TMI Blog2022 (11) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... pure services has not been defined under the Act. However, a bare reading of the description of services as specified in serial number 3 of the Exemption Notification denotes supply of services which does not involve any supply of goods can be regarded as pure services. In the present case, the work order has been issued for operation and maintenance of compactor and hook loader. Annual maintenance of compactor and hook loader involves supply of goods like spare parts. The instant supply cannot be held to be pure services. The instant supply for annual operation and maintenance of compactor and hook loader is a composite supply of goods and services and such supply can qualify for exemption vide serial 3A of the Exemption Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 1136 FT dated 28/06/2017), as amended, which exempts pure service ( 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 Government Authority or a Governmental Entity by way of an 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. 3. Submission of the Revenue 3.1 The concerned officer from the Revenue has not expressed any view on the issue raised by the applicant. 4. Observations Findings of the Authority 4.1 We have gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egarded as pure services. In the case in our hand, the work order has been issued for operation and maintenance of compactor and hook loader. According to us, annual maintenance of compactor and hook loader involves supply of goods like spare parts. We are, therefore, unable to hold the instant supply to be pure services. 4.5 However, we find that serial number 3A of the said Notification exempts following services: 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 provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchaya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions for the devolution of powers and responsibilities upon Municipalities, subject to such conditions as maybe specified therein, with respect to (i) the preparation of plans for economic development and social justice; (ii) the performance of functions and the implementation of schemes as maybe entrusted to them including those in relation to the matters listed in the Twelfth Schedule; (b) the Committees with such powers and authority as maybe necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule. Twelfth Schedule [Article 243W of the Constitution (Seventy-Fourth Amendment) Act, 1992]: 1. Urban planning including t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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