No GST exemption on ‘Fitness Centre cum Gym’ items supplied to MPPGCL

In re M/s Kalyan Toll Infrastructure Ltd (GST AAR Madhya Pradesh) In the instant case we find that the applicant have been awarded a consolidated contract for carrying out different specified works at Shri Singaji Thermal Power Project, which includes erection, commissioning, installation etc. We also find it necessary to place on record that there are certain items mentioned in the subject contract including, but not limited to, ‘Fitness Centre cum Gym’, which definitely do not find place in the ambit of essential work entrusted by the State Government to MPPGCL. Needless to menti...