Case Law Details
In re Mpower Saksham Skills (GST AAR Rajasthan)
Exploring the eligibility of M/s Mpower Saksham Skills for exemption benefits under Notification No.12/2017 Central Tax (Rate) dated 28.06.2017 involves an in-depth analysis. The inquiry pertains to services rendered to various governmental entities such as Gram Panchayats, Panchayat Samiti, and others, scrutinized against the conditions stipulated under the notification.
The applicant, M/s Mpower Saksham Skills, engages in diverse business domains, including security services, manpower supply, and anti-termite treatment services. Central to the analysis is whether these services qualify as “pure services” as per the notification’s definition.
The exemption under Notification No.12/2017 Central Tax (Rate) dated 28.06.2017 pertains to pure services provided to specified government bodies, entailing activities related to functions entrusted to Panchayats under Article 243G of the Constitution.
The applicant’s services are dissected to assess their alignment with the exemption criteria. Security services provided to Gram Panchayats align with the criteria of pure services to a local authority but don’t directly relate to functions under Article 243G.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
