In re Utpal Kumar Guha (GST AAR West Bengal)
Supply of MVU personnel under Livestock Health & Disease Control Scheme is not eligible for GST exemption: GST AAR West Bengal
Authority for Advance Rulings (AAR) in West Bengal examined whether the supply of Mobile Veterinary Unit (MVU) personnel on a contractual basis qualified for a Goods and Services Tax (GST) exemption under Notification No. 12/2017-Central Tax (Rate). The applicant, a proprietorship firm, had entered into an agreement with the West Bengal Livestock Development Corporation Limited, a government undertaking, to provide MVU personnel for the “Establishment and Strengthening of Veterinary Hospitals & Dispensaries (ESVHD) – Mobile Veterinary Unit (MVU)” under the Livestock Health & Disease Control Scheme. The firm sought an advance ruling to determine whether its services were exempt from GST under specific provisions of the notification.
The applicant argued that the services provided were an essential part of the government’s initiative to strengthen veterinary healthcare infrastructure. The West Bengal Livestock Development Corporation Limited, as a designated service provider for operating MVUs, engaged the applicant to supply personnel for veterinary healthcare services. The applicant contended that since the scheme aimed to improve the animal health sector through government-funded initiatives, the service provided should fall within the exemptions outlined in Notification No. 12/2017. They also highlighted that the government had issued standard operating procedures for MVUs and that the services were directly under the control of government authorities.
