Ahmedabad janmarg ltd. is not a Local Authority. Ahmedabad Janmarg ltd is liable to pay GST on security services under RCM, as per relevant Notification.
Authority for Advance Ruling —– Local authority/Governmental Authority --– The applicant is engaged in passenger transportation services and runs BRTS buses in Ahmedabad. The applicant is a Public Limited Company. The applicant sought Ruling as to whether applicant would be qualified as ‘Local Authority’ under the Act; whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate under RCM, considering the exemption granted in sl. no. 3 of Notification No. 12/2017 – CT (Rate) or sl. no. 3 of Notification No. 09/2017 – IGST (Rate); whether AJL is required to pay GST on advertisement services or the service recipient of AJL is required pay GST under RCM considering Notification no. 13/2017-CT (Rate) dated 28-06-2017; whether AJL is required to be registered as a Deductor under GST as per the provision of Section 24 of the Act; if AJL does not qualify to be local authority, can be it construed to be a government entity or a governmental authority.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant is not a Local Authority. The applicant is liable to pay GST on security services under RCM, as per relevant Notification. The applicant is liable to pay GST on advertisement services supplied by it. The applicant is not required to be registered as a Deductor under GST. The applicant is not a Government Entity/ Governmental Authority.
Ahmedabad janmarg ltd. is not a Local Authority. Ahmedabad Janmarg ltd is liable to pay GST on security services under RCM, as per relevant Notification.
Authority for Advance Ruling —– Local authority/Governmental Authority --– The applicant is engaged in passenger transportation services and runs BRTS buses in Ahmedabad. The applicant is a Public Limited Company. The applicant sought Ruling as to whether applicant would be qualified as ‘Local Authority’ under the Act; whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate under RCM, considering the exemption granted in sl. no. 3 of Notification No. 12/2017 – CT (Rate) or sl. no. 3 of Notification No. 09/2017 – IGST (Rate); whether AJL is required to pay GST on advertisement services or the service recipient of AJL is required pay GST under RCM considering Notification no. 13/2017-CT (Rate) dated 28-06-2017; whether AJL is required to be registered as a Deductor under GST as per the provision of Section 24 of the Act; if AJL does not qualify to be local authority, can be it construed to be a government entity or a governmental authority.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant is not a Local Authority. The applicant is liable to pay GST on security services under RCM, as per relevant Notification. The applicant is liable to pay GST on advertisement services supplied by it. The applicant is not required to be registered as a Deductor under GST. The applicant is not a Government Entity/ Governmental Authority.