Tamilnadu Labour Welfare Board, being a person liable to pay GST, has to get registered under GST. The rental income received by the applicant from Government and business entities are taxable to GST.
Authority for Advance Ruling — Local Authority – The applicant submitted that they have been constituted by the Government of Tamilnadu, with a view to promote the welfare of the employees and their family/dependents. The applicant is executing and implementing various welfare schemes for the benefit of the workers who contribute to Labour Welfare Fund. They are receiving contribution from employees and matching contribution from employers and Government of Tamilnadu to the fund. The applicant sought an Advance Ruling on applicability of GST registration to Tamilnadu labour welfare board; applicability of GST towards the rental income received by the board from Government and business entities; applicability of Reverse Charge Mechanism on for the rent on immovable properties received by the board from Government and business entities. The authority observed that the applicant being not a Local authority is liable to pay GST.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant, being a person liable to pay GST, has to get registered under GST. The rental income received by the applicant from Government and business entities are taxable. The applicant do not fall under the specified class of supplier of services under Notification No.13/2017-CTR dated 28.06.2017 as amended by Notification No.03/2018 dated 25.01.2018 and therefore Reverse charge Mechanism is not available to the applicant.
Tamilnadu Labour Welfare Board, being a person liable to pay GST, has to get registered under GST. The rental income received by the applicant from Government and business entities are taxable to GST.
Authority for Advance Ruling — Local Authority – The applicant submitted that they have been constituted by the Government of Tamilnadu, with a view to promote the welfare of the employees and their family/dependents. The applicant is executing and implementing various welfare schemes for the benefit of the workers who contribute to Labour Welfare Fund. They are receiving contribution from employees and matching contribution from employers and Government of Tamilnadu to the fund. The applicant sought an Advance Ruling on applicability of GST registration to Tamilnadu labour welfare board; applicability of GST towards the rental income received by the board from Government and business entities; applicability of Reverse Charge Mechanism on for the rent on immovable properties received by the board from Government and business entities. The authority observed that the applicant being not a Local authority is liable to pay GST.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant, being a person liable to pay GST, has to get registered under GST. The rental income received by the applicant from Government and business entities are taxable. The applicant do not fall under the specified class of supplier of services under Notification No.13/2017-CTR dated 28.06.2017 as amended by Notification No.03/2018 dated 25.01.2018 and therefore Reverse charge Mechanism is not available to the applicant.