The applicant is supplying pure services to a Government Entity and therefore it is not mandated to take GST registration since the services rendered are Exempt service. However, if the applicant is undertaking or proposes to undertake any taxable supply of goods or services or both, then in such a scenario the applicant will be required to obtain GST registration on crossing the threshold turnover.
Authority for Advance Ruling – Government Entity – The applicant is a consultant for study, survey, drafting and formation of Water Supply Master Plan (WSMP) to address the water drought problem in the Marathwada region and assist the Government of Maharashtra (GOM) to make a comprehensive strategy to solve the Marathwada (Aurangabad division) Water Crisis permanently. The applicant sought an Advance Ruling as to whether MJP can be considered as ‘government entity’ under GST law; whether the work intended to be carried out by MDE qualifies for exemption as per notification 12/2017-central Tax (Rate) dated 28.06.2017; if it is concluded from the above that the supplies made or proposed to be made by MDE to MJP qualifies for exemption then the consequent question is whether MDE requires to obtain registration under GST law.
Held that:- The Hon’ble Authority for Advance Ruling held that the work intended to be carried out by the applicant under the impugned contract with Maharashtra Jeevan Pradhikaran qualifies for exemption as per Notification No. 12/2017-CT (Rate) dated 28.06.2017.
The applicant is supplying pure services to a Government Entity and therefore it is not mandated to take GST registration since the services rendered are Exempt service. However, if the applicant is undertaking or proposes to undertake any taxable supply of goods or services or both, then in such a scenario the applicant will be required to obtain GST registration on crossing the threshold turnover.
Authority for Advance Ruling – Government Entity – The applicant is a consultant for study, survey, drafting and formation of Water Supply Master Plan (WSMP) to address the water drought problem in the Marathwada region and assist the Government of Maharashtra (GOM) to make a comprehensive strategy to solve the Marathwada (Aurangabad division) Water Crisis permanently. The applicant sought an Advance Ruling as to whether MJP can be considered as ‘government entity’ under GST law; whether the work intended to be carried out by MDE qualifies for exemption as per notification 12/2017-central Tax (Rate) dated 28.06.2017; if it is concluded from the above that the supplies made or proposed to be made by MDE to MJP qualifies for exemption then the consequent question is whether MDE requires to obtain registration under GST law.
Held that:- The Hon’ble Authority for Advance Ruling held that the work intended to be carried out by the applicant under the impugned contract with Maharashtra Jeevan Pradhikaran qualifies for exemption as per Notification No. 12/2017-CT (Rate) dated 28.06.2017.