2018 (11) TMI 712 – AUTHORITY FOR ADVANCE RULING, ODISHA – 2018 (19) G. S. T. L. 362 (A. A. R. – GST) – Classification of Services – services provided by them under the ICT @ School Project – Applicability of Entry No. 72 of Notification No. 12/2017-Cantral Tax read with Entry No. 72 of Notification bearing SRO No. 306/2017 -Finance Department, Government of Odisha – services provided by them under the ICT @ School Project.
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Held that:- The Contract is only for supply, installation, maintenance and commissioning of projection system, interactive white board, computer hardware, connected accessories, installation of software and other allied accessories, site preparation, maintenance of equipment and provision of computer education ser
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ces which are not naturally bundled. Each of the components of composite supply are distinctly identifiable both in terms of quantity and value. The service provided or to be provided is not exclusively in the nature of training programme.
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Though the source of funding for the service is the state government and central government, yet as per the contract the payment responsibility is vested on OKCL.
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Thus, the activities of the applicant by way of supply of goods and services under the ICT Project are not covered under Entry 72 of the N/N. 12/2017 dated 28-06-2017 to be entitled to the benefit of exemption from GST. – AAR No. 03/Odisha/AAR/18-19 Dated:- 9-10-2018 – SRI ANAND SATPATHY AND SRI NILANJAN PAN, MEMBER Present for the
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of Notification No. 12/2017-Cantral Tax read with Entry No. 72 of Notification bearing SRO No. 306/2017 -Finance Department, Government of Odisha to the services provided by them under the ICT @ School Project The applicant enclosed copy of challan as proof of payment of ₹ 10,000/-bearing CIN No.HDFC18062100C44438 dated 19.06.2018 towards the fee for Advance Ruling. After due verification of the application and other aspects, the application is admitted. In view of the foregoing discussions, we pass the following. RULING a) Recipient of the service OKCL is a body corporate which cannot be regarded as Government. b) The supply undertaken by the applicant is in the nature of composite supply. It includes supply of goods and services whi
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