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Pure services provided by the applicant in the manner of Implementation Support Agency Services under JAL JEEVAN MISSION from its principle business place i.e. Bhopal to Union Territory of Ladakh is covered under under S.No. 3 of notification 12/2017-Central Tax Rate 28.06.17 and hence it is NIL rated.

Classification of service— In the instant case, the applicant seeking Advance Ruling on the following questions—

whether Pure services provided by the applicant in the manner of Implementation Support Agency (ISA) Services under JAL JEEVAN MISSION (JJM) for PHE Department in Kargil District under the Administration of Union Territory of Ladakh on behalf of State Water and Sanitation Mission (SWSM) is covered under SI.No.3, Chapter 99 of Notification No. 12/2017-Central Tax(Rate) dated 28.06.2017 and such services are thus NIL rated without applicability of GST being by way of 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 first condition or the entry given in column 3 is that the services provided should be pure services (Excluding work contract service or other composite supplies involving supply of any goods).

As per the agreement signed between applicant and recipient of the service it reflects that the supplier has to supply pure services like manpower, technical experts etc and no supply of goods is involved in the said work.

The second condition of the said entry is that the pure services(Excluding work 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 government entity. The copy of EOI and the agreement provided by the applicant along with the application indicates that the recipient of the supply is Public Health Engineering (PHE) department of the Administration of Union Tertiary of Ladakh which is a department of Union Tertiary.

The third condition of the said entry is"…….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 work entrusted to the supplier is covered under in relation to entry number 11 of article 243G and entry number 5 of article 243W of the constitution.

Held that— In respect of the Question this authority rules that the supply being provided by the supplier from its principle business place i.e. Bhopal to Union Territory of Ladakh is covered under under S.No. 3 of notification 12/2017-Central Tax Rate 28.06.17 and hence it is NIL rated.

Pure services provided by the applicant in the manner of Implementation Support Agency Services under JAL JEEVAN MISSION from its principle business place i.e. Bhopal to Union Territory of Ladakh is covered under under S.No. 3 of notification 12/2017-Central Tax Rate 28.06.17 and hence it is NIL rated.

Classification of service— In the instant case, the applicant seeking Advance Ruling on the following questions—

The first condition or the entry given in column 3 is that the services provided should be pure services (Excluding work contract service or other composite supplies involving supply of any goods).

The work entrusted to the supplier is covered under in relation to entry number 11 of article 243G and entry number 5 of article 243W of the constitution.