In Re: M\/s. EX-SERVICEMEN RESETTLEMENT SOCIETY
GST
2019 (1) TMI 1491 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 279 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAR
Dated:- 28-1-2019
Case No. 34 of 2018 Order No. 38\/WBAAR\/2018-19
GST
SYDNEY D'SILVA AND PARTHASARATHI DEY, MEMBER
\nApplicant's representative: Major Nirmal Kumar Dhaoa (Retd), President
\n1. The Applicant, stated to be a registered society providing Security Services and Scavenging Services to various hospitals under the State Government as well as the Central Government, seeks a ruling as to whether exemption from payment of GST is available to them in terms of Notification No 12\/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended (hereinafter collectively referred to as “the Exemption Notification”).
\nAdvance Ruling is admissible on the question under Section 97(2)(b) of the CGST\/WBGST Acts, 2017 (hereinafter ref<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n addition to Security Personnel. The nature of activities performed by the Scavenging Personnel comprise of:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation) has been substantially, although not in the same form, continued under GST vide Sl No. 3 and 3A of the Exemption Notification. Sl No. 25(a) of the ST notification under the service tax exempts “services provided to the Government, a local authority or a governmental authority by way of water supply, public health, sanitation, conservancy, solid waste management or slum improvement and upgradation.” The Circular further explains in relation to the specific issue of ambulance service to the Government by a private service provider (PSP) that such service is a function of 'public health' entrusted to Municipalities under Art 243W of the Constitution, and, therefore, eligible for exemption under Sl No. 3\/3A of the Exemption Notification. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n its classification relates to an activity listed under the schedules referred to above. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ural expansion = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ose in relation to the matters listed in the Twelfth Schedule”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s manual cleaning, duties of attendant or operator of trolleys. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. EX-SERVICEMEN RESETTLEMENT SOCIETYGST2019 (1) TMI 1491 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 279 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AARDated:- 28-1-2019Case No. 34 of 2018 Order No. 38\/WBAAR\/2018-19 GSTSYDNEY D'SILVA AND PARTHASARATHI DEY, MEMBER Applicant's representative: Major Nirmal Kumar … Continue reading “In Re: M\/s. EX-SERVICEMEN RESETTLEMENT SOCIETY”<\/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-16391","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16391","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=16391"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16391\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\na) Manual cleaning where required;
\nb) Duties of attendants viz. bringing of Medicine\/Oxygen Cylinders from a particular store to different wards;
\nc) Operating trolleys for the carriage of patients from the Emergency Ward to different wards, or from the Wards to the different laboratories for different tests, like blood tests, x-rays, scans, etc. They have also declared that for the functions of the above categories, no materials\/equipments are supplied by them.
\n3. A careful read of conditions laid down under the Exemption Notification makes it clear that exemption from GST is granted under Serial No 3 to the Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any fun<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe above Circular leaves no doubt that the phrase 'in relation to any function', as applied in
\nSl Nos. 3 and 3A above, makes no substantial difference between Sl No. 25(a) of the ST Notification and Sl No. 3\/3A of the Exemption Notification. Unde<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe Applicant's eligibility under Sl No. 3 or 3A of the Exemption Notification should, therefore, be examined from three aspects:
\n (1) whether the service being supplied is pure service or composite supply,
\n (2) whether the recipient is government, local authority, governmental authority or government entity, and
\n (3) whether the services provided are classifiable as a function entrusted to a Panchayat or a Municipality under the Constitution.
\n6. Pure service is not defined in the GST Act. However, it appears from the context that services involving no supply of goods are considered as pure service. The Applicant claims he is not supplying any goods while provisioning the services. The Applicant's services are, therefore, classifiable as pure service.
\nThe supplies are made, according to the Application, to hospitals owned or managed by the government. It is, therefore, obvious that the reci<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2
\nLand improvement, implementation of land reforms, land consolidation and soil conservation
\n3
\nAnimal Husbandry, Dairying and poultry
\n4
\nFisheries Industry
\n5
\nMinor irrigation, water management and watershed development
\n6
\nSocial forestry and farm forestry
\n7
\nSmall scale industries in which food processing industry is involved
\n8
\nMinor forest produce
\n9
\nSafe water for drinking
\n10
\nKhadi, village and cottage industries
\n11
\nRural housing
\n12
\nFuel and fodder
\n13
\nRural electrification, including distribution of electricity
\n14
\nRoad, culverts, bridges, ferries, waterways and other means of communication
\n15
\nEducation including primary and secondary schools
\n16
\nNon-conventional sources of energy
\n17
\nTechnical training and vocational education
\n18
\nAdult and non-formal education
\n19
\nPublic distribution system
\n20
\nMaintenance of community assets\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nList of 18 items covered under the Twelfth Schedule of the Indian Constitution are as follows;
\n1
\nRegulation of land use and construction of land buildings
\n2
\nUrban planning including the town planning
\n3
\nPlanning for economic and social development
\n4
\nUrban poverty alleviation
\n5
\nWater supply for domestic, industrial and commercial purposes
\n6
\nFire services
\n7
\nPublic health sanitation, conservancy and solid waste management
\n8
\nSlum improvement and up-gradation
\n9
\nSafeguarding the interests of the weaker sections of society, including the physically handicapped and mentally unsound
\n10
\nUrban forestry, protection of environment and promotion of ecological aspects
\n11
\nConstruction of roads and bridges
\n12
\nProvision of urban amenities and facilities such as parks, gardens and playgrounds
\n13
\nPromotion of cultural, educational and aesth<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nArticle 243G under Serial No 26 covers “Health and sanitation, including hospitals, primary health centres and dispensaries”.
\nArticle 243W under Serial No 7 covers “Public health sanitation, conservancy and solid waste management”.
\nNo other entries in the Eleventh or the Twelfth Schedules of the Constitution appear relevant while examining applicability of the Applicant's services bundled as 'Scavenging Services'. 'Health Care Service' is defined under clause 2(zg) of the Exemption Notification. It means inter alia any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicine in India and includes services by way of transportation of patient to and from a clinical establishment. It is classified under SAC 99931. It does not include any of the services the Applicant bundled under the description 'Scavenging Services'.
\nAgain, 'Sanitation<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n