Case Law Details
In re Nepra Resource Management Pvt. Ltd. (GST AAAR Gujarat)
As the appellant has not been providing services to the Central Government, State Government or Union Territory or local authority or a Governmental authority or a Government Entity, the benefit of Sl. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 is not admissible to the appellant even if the appellant is providing ‘pure service’ in relation to solid waste management which is a matter enlisted in Twelfth Schedule of the Constitution.
In view of the foregoing, we hold that the activities being carried out by the appellant viz. solid waste management service provided to the NAA, Vapi under the agreement, is not covered under Sr. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, as amended, and Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, as amended
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, GUJARAT
M/s. Nepra Resource Management Pvt. Ltd. (herein after referred to as the “appellant”) filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) wherein it has been submitted that it is eligible for the exemption provided under Sr. No.3 of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 which reads as “Pure Services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. The appellant cited the judgement of the Income Tax Appellate Tribunal, Ahmedabad in the case of the Income Tax Officer, Surat Vs. Sachin Notified Area, [ITA No. 1315/Ahd/2007] and the judgement of the Hon’ble Supreme Court of India in case of Saij Gram Panchayat Vs. State of Gujarat & others., (1992) 2 SCC 366 wherein it was held that a notified area, so created, would be governed by all the provision of the Gujarat Municipalities Act, 1963, applicable to notified areas under that act.
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