In re Superwealth Financial Enterprises (P) Ltd. (GST AAR Odisha)
The services provided by the applicant by way of providing energy efficient street lighting services including OM of the street lighting infrastructure during the contracted period to Bhubaneswar Municipal Corporation (BMC) do not constitute supply of pure services as it involves significant use of goods/materials with stipulation to transfer the total business assets to BMC at the end of the contract period. The benefit of exemption from tax in terms of Sl.3 of the \ is not available to the applicant.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ODISHA
Subject: GST Act, 2017-Advance Ruling U/s 98 – Applicability of Entry No. 3 of Notification No. 12/2017-Central Tax to the services provided by the applicant by way of providing energy saving street lighting services including OM of the street lighting installations to Bhubaneswar Municipal Corporation (BMC).
1.0 M/s Super Wealth Financial Enterprises (P) Ltd., (hereinafter referred to as the ‘Applicant’) assigned with GSTIN 21AAECS9864P1ZN having registered address at Lewis Road, Gouri Vihar, Bhubaneswar, Odisha-751002, have filed an application on 06.08.2018 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. 3 of Notification No.12/2017-Central Tax to the services provided by them by way of energy saving street lighting services including OM of the street Lightining installations to Bhubaneswar Municipal Corporation (BMC) The applicant enclosed copies of challans as proof ot payment ol Rs 5,000/- for SGST bearing CIN No.HDFC18062100079651 dated 29 06 2018 and Rs.5000/- for CGST bearing CIN No HDFC18082100008289 dated 05.08.2018 towards the fee for Advance Ruling After due verification of the application, the application is admitted
2.0 Notification No.12/2017-Central Tax of Government of India has been issued u/s 11 of the CGST Act exempting the notified services from levy of GST. Entry SI No. 3 of the said Notification, which is reproduced below, exempts pure services provided to the Central Government or any State Government or any Union Territory Administration or any Local Authority or a Government Authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution.
Entry SI No. 3 of Notification No.12/2017 – Central Tax (Rate) Dated 28.06.2017
