IL&FS Education and Technology Services Ltd. (GST AAR Odisha)
a) Recipient of the service Odisha Knowledge Corporation Limited (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 which are not naturally bundled. Each of the components of the composite supply are distinctly identifiable both in terms of quantify and value. The service provided or to be provided is not exclusively in the nature of training programme.
c) 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.
Therefore, 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 notification no.12/2017 dated 28.06.2017, to be entitled to the benefit of exemption from GST.
FULL TEXT OF ADVANCE RULING IS AS FOLLOWS:-
Subject: GST Act, 2017-Advance Ruling U/s 98 – Applicability of Entry No. 72 of Notification No.12/2017-Central Tax read with Entry No. 72 of Notification SRO No. 306/2017-Finance Department, to the services provided by the applicant under the ICT @ School Project.
1.0 M/s IL & FS Education and Technology Services Ltd. (hereinafter referred to as the Applicant) assigned with GSTIN 21AABCI2106H1ZC having registered address at 51-KIIT, ITI Campus-14, Chandaka Industrial Estate, Khorda, Odisha-751024, have filed an application on 27.03.2018 under Section 97 of CGST Act, 2017 & OGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 seeking an Advance Ruling on the applicability of Entry No. 72 of Notification No.12/2017-Central 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. They enclosed copy of challan as proof of payment of Rs. 10,000/-bearing CIN No.PUNBI8032100004499 dated 05.03.2018 towards the fee for Advance Ruling . After due verification of the Application and other aspects, the application is admitted.
1.1 Entry No. 72 of Notification No.12/2017-Central Tax being relevant is quoted below:
