Service not provided to Govt or Govt entity not eligible for benefit of Sl. No. 3 of N/N. 12/2017-CT(R)

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...