Classification of services - pure services - The supply of ...

Pure Services to West Bengal's Public Health Dept Exempt from GST; Not Classified as 'Job Work' per Entry 3 Notification.

August 4, 2021

Case Laws GST AAR

Classification of services - pure services - The supply of services as undertaken by the applicant cannot be considered as any treatment or process on goods belonging to another registered person so as to qualify as ‘job work’ as defined under clause (68) of section 2 of the Act ibid. - Pure services (without involvement of any supply of goods) provided by the applicant to Directorate of Public Health Engineering, Government of West Bengal, as enumerated in the application, is exempt from GST vide entry serial number 3 of the Notification - AAR

View Source

← Previous Next →

Classification of services - pure services - The supply of ...

Pure Services to West Bengal's Public Health Dept Exempt from GST; Not Classified as 'Job Work' per Entry 3 Notification.

August 4, 2021

Case Laws GST AAR

You may also like:

AAR ruled that manpower services supplied to Public Health Engineering Department for Jal Jeevan Mission qualify as exempt "pure services" under Notification 12/2017....

The AAR ruled that services provided by the applicant to the Public Health Engineering Directorate (PHED), Government of West Bengal, qualify for GST exemption as "pure...

Exemption from GST - Pure services - Project Development Service (i.e. Detailed Project Report Service/Beneficiary Document Preparation) and Project Management...

Classification of body building activity on chassis owned by the principal, either a registered or unregistered customer, under the Goods and Services Tax (GST) regime....

Exemption from CGST/SGST - Healthcare services provided to business entity - composite supply or not - supply of Occupation Health Checkup Service by the hospital i.e....

Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to...

Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development...

Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at...

Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services...

This trade circular provides clarifications regarding the applicability of GST on certain services based on the recommendations of the 53rd GST Council meeting. The key...

The West Bengal Directorate of Commercial Taxes has issued clarifications on GST applicability for several services. Key determinations include: no GST on penal charges...

AAR determined that services provided to 54 government hospitals under DM&RHS constitute exempt supplies. The ruling hinged on constitutional provisions under...

Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government...

West Bengal Goods and Services Tax Ordinance, 2017

Exemption form GST - health care services or not - supply of services by treatment of patients suffering from substance use disorder (SUD) as out-patient alongwith...

Quick Updates: