TMI Blog2023 (11) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... tion notification issued so far as collection of human hair from premises of the respondent No. 3 and the tender was finalized in the name of the petitioner herein. In terms of Annexure P1, tender condition No. 25, it was clear that the person in whose name the bid would be finalized would be liable to make payment of GST @ 18%. The petitioner quite aware of the said condition and with wide open eyes, participated in the tender process and quoted his price. The bid was finalized in favour of the petitioner as he was the highest bidder. In terms of the finalization of the bid, the petitioner started collecting human hair from the effective date i.e. 01.08.2021 and did collection for more than eleven (11) months. During the said period, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner and the respondent No. 3 is not one which could be brought within the ambit of sale of goods, but is one within the ambit of petitioner providing services to the Devasthanam for collecting of human hair that falls in the temple premises. In the light of the stand of the respondent No. 3 also, the case of the petitioner gets weakened. There are no merits in the present writ petition - petition dismissed. - HON BLE SRI JUSTICE P. SAM KOSHY AND HON BLE SRI JUSTICE N. TUKARAMJI For the Petitioner : Sri V.V.N. Narayana Rao, Learned Counsel For the Respondent-Department : Sri Dominic Fernandes, Learned Counsel Appearing. ORDER (PER HON BLE SRI JUSTICE P.SAM KOSHY) The present writ petition is file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... started collection of human hair from the premises of respondent No. 3 from 01.08.2021. However, in July, 2022, just before the expiry of his contract period, against the demand of the respondent No. 3 to pay the GST at 18%, the petitioner has raised an objection by banking upon the exemption granted on the supply of goods in respect of goods reflected in the Schedule in Notification 2/2017 Central Tax (Rate) dated 28.06.2017 issued by the Government of India, Ministry of Finance (Department of Revenue) and claimed that in item No. 0501 at Sl. No. 30 of the Schedule in the notification, the human hair is totally exempted. Thus he is not liable to pay any GST on the human hair collected from the premises of the respondent No. 3. 5. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tedly there was an auction notification issued so far as collection of human hair from premises of the respondent No. 3 and the tender was finalized in the name of the petitioner herein. In terms of Annexure P1, tender condition No. 25, it was clear that the person in whose name the bid would be finalized would be liable to make payment of GST @ 18%. The petitioner quite aware of the said condition and with wide open eyes, participated in the tender process and quoted his price. The bid was finalized in favour of the petitioner as he was the highest bidder. In terms of the finalization of the bid, the petitioner started collecting human hair from the effective date i.e. 01.08.2021 and did collection for more than eleven (11) months. During ..... X X X X Extracts X X X X X X X X Extracts X X X X
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