Classification of supply - composite supply of works contract ...

Local Authority Services Like Fire Services Not Business Activities, Exempt from GST. Staff Quarters Covered Separately Under 3(vi)(c).

April 29, 2022

Case Laws GST AAR

Classification of supply - composite supply of works contract service - As per explanation to Serial No 3(vi) of said NT, 'business' shall not include any activity or transaction undertaken by a local authority in which they are engaged as public authorities. We note that fire services is a matter listed in twelfth schedule of our Constitution and thereby a function of the Municipal Corporation. Thereby this activity undertaken by Surat Municipal Corporation out of the purview of business, as described at sr no 3(vi)(a) of Said NT. Also, supply of Staff Quarters is covered at 3(vi)(c) of said NT. - AAR

View Source

← Previous Next →

Classification of supply - composite supply of works contract ...

Local Authority Services Like Fire Services Not Business Activities, Exempt from GST. Staff Quarters Covered Separately Under 3(vi)(c).

April 29, 2022

Case Laws GST AAR

You may also like:

Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

Exemption from GST - pure services being provided to a local authority (BBMP) - The Authority rules that the service of supplying teachers/lecturers to schools/colleges...

Seeks to exempt the hiring of Electric buses by local authorities from GST.

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...

Levy of GST - procurement of services or material from Govt./Govt. Authority - The applicant is covered under local authority - exempted from GST

The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

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

This is a case regarding the applicability of GST exemption under Entry 3B of Notification No. 13/2017-CT (Rate) dated 28.06.2017 for services provided by the applicant...

This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and...

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....

The applicant provides works contract services involving supply of goods and services for an immovable property to Bikaner Nagar Nigam, a local authority. Entry 3B of...

Local Authority or not - Ahmedabad Municipal Transport Service - applicant being a “local authority” is providing advertisement service to the business entity,...

Exemption from GST - supply made to HMC - conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department -...

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...

Quick Updates: