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)
\nCommissioner of Commercial Taxes
\nOdisha
\nBanijyakar Bhawan
\nOld Secretariat Compound
\nCuttack – 753001
\nNo. 5621\/CT\/POL\/3\/2017-Policy
\nTo
\nThe Assistant Commissioner of Commercial Taxes
\nNuapada Circle, Nuapada
\nSub: Clarification on levy of GST on the bills raised by the vendor organiser for Organising PRI Training
\nSir,
\nIn inviting a reference to the letter referred to above on the aforementioned subject, the issue raised is clarified below-
\n1. As understood from the information furnished, Sahavagi Vikas Abhiyan, Nuapada organised PRI trai<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Clarification on levy of GST on the bills raised by the vendor organiser for Organising PRI Training5621\/CT\/POL\/3\/2017-Policy Dated:- 9-4-2018 Orissa SGSTGST – StatesSaswat 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 … Continue reading “Clarification on levy of GST on the bills raised by the vendor organiser for Organising PRI Training”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12983","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12983","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12983"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12983\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. 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<\/p>\n
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