Classification of service— In the instant case, the applicant is seeking advance ruling on the following issues:-

1. Whether UK CAMPA, falls under the ambit of the definition of “Government” as laid under section 2(53) of the Central Goods & Service Tax (CGST) Act, 2017?

2. Whether services rendered by UK CAMPA for which compensation is paid by PTCUL, qualifies as a 'supply of services' as per section 7 of CGST Act, 2017?

3. Whether services supplied by UK CAMPA, which is a section 12AA registered entity of The Income Tax Act 1961, be covered under Serial No 1 (Chapter 99) of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 read with section 11 of the CGST Act 2017?

4. If the answer to Question No 3 above is in the negative, under which heading of the GST tariff shall the said supply of service be covered?

5. If the answer to Question No 3 above is in the negative, identify the person liable to deposit such GST with the Government authorities i.e. is such payment covered under the Reverse Charge mechanism or normal forward charge rules?

6. Whether compensation paid by PTCUL to DFO, the Government of Uttarakhand, is subject to levy of GST?

7. If the answer to Question No 6 above is in the positive, under which heading of the GST tariff shall the said supply of service be covered?

Held that— 

1. UK CAMPA falls under the category of State Government as per the provisions of the CGST Act, 2017.

2. Services rendered through the Forest Department of State Government of Uttarakhand, for which compensation is paid by PTCUL, qualifies as a 'supply of services' as per section 7 of CGST Act, 2017.

3. Services rendered through the Forest Department of State Government of Uttarakhand, is not covered under Entry No 1 (Chapter 99) of Notification No 12/2017 - Central Tax (Rate) dated 28th June 2017 read with section 11 of the CGST Act 2017.

4. Services fall under the Heading 999799 - “Other services nowhere else classified” in the “Group 99979- Other miscellaneous services.

5. The applicant being a business entity is liable to follow the provisions of the Notification No. 13/2017- Central Tax (Rate) dated 28th June, 2017 and is liable to pay due tax under reverse charge mechanism on the total assigned value for which demand is raised by the Forest Department of State Government of Uttarakhand, as per the provisions of the CAMPA Act.

6. As the Supply of services of “Premium or Annual Lease” is done for a consideration by the DFO of the Forest Department of State Government of Uttarakhand hence services rendered, qualifies as a 'supply of services' as per section 7 of CGST Act, 2017.

7. Services fall under the Heading 997212 - “Rental or leasing services involving own land or leased non-residential property”.