In re M. F. Associates (GST AAR Uttar Pradesh)
Que-1 Whether providing the service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services provided to Local Authorities would be covered by Sl. Nov. 3 of Notification No. 12/2017- Central Tax(Rate) dated June 28, 2017, which states 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 Government Authority 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 and would be deemed to be an exempt supply ?
Ans(i)-Replied in Negative.
Que-(ii)-Whether providing the service of repairs and maintenance of JCBs and Mobile Toilets to the Government and Local Authorities would be covered by SI.No.3 of Notification No. 12/2017- Central Tax(Rate) dated June 28, 2017 as mentioned in (i) above and would be deemed to be an exempt supply?
Ans-(ii)- Replied in Negative.
Que-(iii)-Whether the above mentioned both the services in (i) and (ii) would be covered under Heading 9994 as per Serial No. 75 and 76 of the Notification No. 12/2017- Central Tax(Rate) dated June 28, 2017 as mentioned in (i) above and would attract NIL rate of tax and consequently an exempt supply?
Ans-(iii)-Replied in Negative.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH
