GST on supply of services to BCLL, AICTSL, JCTSL (State Government Co.)

In re Maa Associates (GST AAR Madhya Pradesh)

Whether tax is applicable on supply of services to BCLL, AICTSL, JCTSL (State Government Co.), Rate of Tax if the same is taxable and Admissibility of Input Tax Credit on such supply?

On a joint reading of the terms of the agreement, high court rulings, para 8 Board Circular No. 164 /20 /2021-GST dated 06/10/2021.. Entry No. 10 of Notification No. 11/2017 – Central Tax (Rate) and Entry No. 22 of Notification No. 12/2017-Central Tax (Rate) it appears that supply covered under the agreement entered into by the applicant with AICTSL. BCLL. JCTSL. which are state government companies as per ROCs submitted by the applicant, is covered under Entry No. 22 of Notification No. 12/2017 – Central Tax (Rale) and is an exempt services.

Once the supply is exempt, the question relating to question no. II and III on tax and admissibility of input lax credit is redundant.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH

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