Clarification on levy of GST on the bills raised by the vendor organiser for Organising PRI Training
5621/CT/POL/3/2017-Policy Dated:- 9-4-2018 Orissa SGST
GST – States
Saswat Mishra (IAS)
Commissioner of Commercial Taxes
Odisha
Banijyakar Bhawan
Old Secretariat Compound
Cuttack – 753001
No. 5621/CT/POL/3/2017-Policy
To
The Assistant Commissioner of Commercial Taxes
Nuapada Circle, Nuapada
Sub: Clarification on levy of GST on the bills raised by the vendor organiser for Organising PRI Training
Sir,
In inviting a reference to the letter referred to above on the aforementioned subject, the issue raised is clarified below-
1. As understood from the information furnished, Sahavagi Vikas Abhiyan, Nuapada organised PRI trai
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ental Authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under Article 243G is exempted from levy of GST.
4. In the case under consideration, the bills raised by the vendor for conducting the training program in the mutually agreed manner are essentially towards composite supply of goods and services used in the training. Here, the direct recipient of the service (training) is DRDA, Nuapada and indirect recipients are SIRD, Odisha and PR Department, Government of Odisha. The objective of the training being to train the elected representatives of the PRIS on different aspects of Panchayati Raj, the said training service can be held as an activity in relation to a function entrusted t
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