The service of providing ‘equipments on hire’ for ‘live videography’ does not have any direct and proximate relationship with any of the activities listed in Article 243G or Article 243W read with Eleventh Schedule and Twelfth Schedule of the Constitution of India. Therefore the exemption provided vide Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) is not admissible to the appellant.
Appellate Authority for Advance Ruling —– Hiring Services – The applicant sought an advance ruling as to whether or not, the services of hiring fall under the scope of clause 5 (f) of the Schedule II to the Central Goods and Services Tax Act, 2017; whether or not, the Service related to collection of Hire Charges for temporary transfer of right to use goods from “Central Govt., State Govt. or Union Territory or Local Authority or a Government Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243-G of the Constitution or in relation to any function entrusted to a Municipality under Article 243-W of the Constitution” are covered and exempted under the scope of Sr. No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The AAR answered in negative in respect of both the aforesaid two questions. Being aggrieved by the aforesaid ruling, the appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling rejected the appeal.
The service of providing ‘equipments on hire’ for ‘live videography’ does not have any direct and proximate relationship with any of the activities listed in Article 243G or Article 243W read with Eleventh Schedule and Twelfth Schedule of the Constitution of India. Therefore the exemption provided vide Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) is not admissible to the appellant.
Appellate Authority for Advance Ruling —– Hiring Services – The applicant sought an advance ruling as to whether or not, the services of hiring fall under the scope of clause 5 (f) of the Schedule II to the Central Goods and Services Tax Act, 2017; whether or not, the Service related to collection of Hire Charges for temporary transfer of right to use goods from “Central Govt., State Govt. or Union Territory or Local Authority or a Government Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243-G of the Constitution or in relation to any function entrusted to a Municipality under Article 243-W of the Constitution” are covered and exempted under the scope of Sr. No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The AAR answered in negative in respect of both the aforesaid two questions. Being aggrieved by the aforesaid ruling, the appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling rejected the appeal.