In re Telecommunication Consultants India Ltd (GST AAR Odisha)
Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017
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 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.
Read AAAR Ruling- Supply to OKCl cannot be held to be a supply to Government
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING ODISHA
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 Telecommunication Consultants India Ltd (hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AAACT0061H1Z0 having registered address at TCIL Bhawan, Greater Kailash I, New Delhi-110048, have filed an application on 21 08 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. The applicant enclosed copy of challan as proof of payment of Rs.10,000/-bearing CIN No.HDFC18062100044438 dated 19.06.2018 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
