The Applicant is not eligible to get benefit covered under the entry no 3 of Exemption Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017 for the work order issued by M.P. DAY Rajya Gramin Ajivika Mission.
Rate of tax (service)— In the instant case, the applicant is established as a Society. registered under MP Societies Registrikaran Adhiniyam, 1973.
Question raised before advance ruling authority is as follows—
1. Whether work order received by the applicant from the Lila Panchayat. Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana. State Rural Livelihood Mission. Panchayat & Rural Development Department. Govt. of M.P. for providing Skill. Training to the youth in the district of Singrauli in Tourism and Hospitality, Healthcare, Retail, IT-ITES and Construction sector is covered under Entry No. 3 of Exemption Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017 ?
2. Whether the Goods & Service Tax is payable on work order received by the applicant from Jila Panchayat, Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana. State Rural Livelihood Mission. Panchayat & Rural Development Department. Govt. of M.P. for providing Skill Training to the youth in the district of Singrauli in Tourism and Hospitality. Healthcare, Retail. IT-ITES and Construction sector '?
it is evident that the work order is not issued by Jila Panchayat as claimed by the Applicant but has been issued by M.P. DAY Rajya Gramin Ajivika Mission. Therefore, services shall be deemed to be have been provided to M.P. DAY Rajya Gramin Ajivika Mission. It is not covered in the definition of local authority. Now. it is to be examined whether M.P. DAY Rajya Gramin Ajivika Mission is covered under governmental authority or government entity.
In this regard the applicant has been asked to submit the constitution of M.P. DAY Rajya Gramin Ajivika Mission so as to examine whether it is covered under governmental authority or government entity. However, the applicant's could not give requisite information about constitution of M.P. DAY Rajya Gramin Ajivika Mission and how the Exemption is available to the applicant under entry no. 3 to Notification No. 12/2017 CT (Rate) dated 28th June 2017.
Held that—
1. Considering the Argument and submission by the Applicant in respect of the question number 1 raised before this authority. it is ruled that the Applicant is not eligible to get benefit covered under the entry no 3 of Exemption Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017 for the work order for which ruling has been asked for.
2. This Authority rules that the Applicant is liable to pay Goods & Service Tax on the work order for which ruling has been asked for.
The Applicant is not eligible to get benefit covered under the entry no 3 of Exemption Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017 for the work order issued by M.P. DAY Rajya Gramin Ajivika Mission.
Rate of tax (service)— In the instant case, the applicant is established as a Society. registered under MP Societies Registrikaran Adhiniyam, 1973.
Question raised before advance ruling authority is as follows—
1. Whether work order received by the applicant from the Lila Panchayat. Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana. State Rural Livelihood Mission. Panchayat & Rural Development Department. Govt. of M.P. for providing Skill. Training to the youth in the district of Singrauli in Tourism and Hospitality, Healthcare, Retail, IT-ITES and Construction sector is covered under Entry No. 3 of Exemption Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017 ?
2. Whether the Goods & Service Tax is payable on work order received by the applicant from Jila Panchayat, Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana. State Rural Livelihood Mission. Panchayat & Rural Development Department. Govt. of M.P. for providing Skill Training to the youth in the district of Singrauli in Tourism and Hospitality. Healthcare, Retail. IT-ITES and Construction sector '?
it is evident that the work order is not issued by Jila Panchayat as claimed by the Applicant but has been issued by M.P. DAY Rajya Gramin Ajivika Mission. Therefore, services shall be deemed to be have been provided to M.P. DAY Rajya Gramin Ajivika Mission. It is not covered in the definition of local authority. Now. it is to be examined whether M.P. DAY Rajya Gramin Ajivika Mission is covered under governmental authority or government entity.
In this regard the applicant has been asked to submit the constitution of M.P. DAY Rajya Gramin Ajivika Mission so as to examine whether it is covered under governmental authority or government entity. However, the applicant's could not give requisite information about constitution of M.P. DAY Rajya Gramin Ajivika Mission and how the Exemption is available to the applicant under entry no. 3 to Notification No. 12/2017 CT (Rate) dated 28th June 2017.
Held that—
1. Considering the Argument and submission by the Applicant in respect of the question number 1 raised before this authority. it is ruled that the Applicant is not eligible to get benefit covered under the entry no 3 of Exemption Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017 for the work order for which ruling has been asked for.
2. This Authority rules that the Applicant is liable to pay Goods & Service Tax on the work order for which ruling has been asked for.