No AAR ruling can be given in absence of specific mention of services

In re Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh)

We find from the application that the Applicant has made a specific mention of Sr. No.3A to notification no.12/2017, which provides NIL rate of GST for composite supply of goods and services where the value of supply of goods constitute not more than 25% of the value of composite supply provided to the Central government or state government etc. by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. However, we do not find any specific mention of services in this context in the application. It is pertinent to mention here that applicability of Sr.No.3A will be supply specific and not supplier or recipient specific. Thus it is not possible to give nay ruling about applicability of Sr.No.3A to Applicant, particularly in absence of any specific mention of supply of goods or service or both.

In view of the above, we conclude that applicability of provisions of Sr.no.3 and 3A shall depend upon the nature of supply and no carte blanche ruling can be given to the Applicant without mention of specific service.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING MADHYA PRADESH

PROCEEDINGS

Please become a Premium member. If you are already a Premium member, login here to access the full content.