Case Law Details

Case Name : In re superintendent Model jail Chandigarh (GST AAR Chandigarh)
Appeal Number : Advance Ruling No. CHD/CAAR/R/2021/01
Date of Judgement/Order : 31/08/2021
Related Assessment Year :

In re superintendent Model Jail Chandigarh (GST AAR Chandigarh)

♦ Whether (a) Modal jail, Chandigarh and (b) Prisoner Training Rehabilitation and Welfare Society (Model Jail, Vocational Institute) is Government, Government Authority, Local Authority or Government entity;

♦ Whether furniture items manufacture by jail inmates are liable for GST, if supplied to

a. Government, Government Authority, Local Authority or Government entity

b. Public at large;

♦ Whether repair of furniture items by jail inmates are liable for GST;

♦ Whether food prepared by jail inmates are classified as supply of goods supply of service

♦ Whether food prepared by jail inmates are liable for GST, if Supplied to

a. Government, Government Authority, Local Authority or Government entity

b. Jail inmates through inner canteen

c. Public at large;

♦ Whether sell of good like Consumable Eatables(Except foods prepared by jail inmates )by the model jail to the Jail inmates in the jail premises are liable of GST, When such items are supplies at (a) Free of cost, (b) cost price or(c) Cost of price plus 10% as administrative cost

♦ Whether three is any exemption Notification or provision of Reverse Charge Mechanism is being applicable on above activates;

♦ Whether three would be change in tax implication if the above activity is done in the name and style of prisoner Training Rehabilitation and Welfare Society (Model Jail, vocation Institute)

♦ Whether GST input credit is available on any items which is supplied free of cost to Prisoners like food or medicines.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, CHANDIGARH

Download Judgment/Order

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