The documentary services including picture of the testimony/documentary videos provided to corporations and various boards including KHB are taxable @18%.
Classification of service- In the instant case, applicant is an individual engaged in providing services by way of documentary videos, picture of testimony through CD or other storable devices to various Government Departments and Boards and various Panchayats.
The applicant has sought advance ruling in respect of the following questions:
i. Whether the documentary services including picture of the testimony / documentary videos provided to corporations and various boards including KHB are exempted under GST?
ii. Whether the documentary services including picture of the testimony / documentary videos provided to various government departments including Zilla and Taluk Panchayat are eligible for exemption from GST?
iii. Whether providing documentary videos and /or pictures of testimony through CD or other storable devices to various Government Departments and Panchayats continues to be exempted services?
The applicant is providing services by way of producing documentary videos, picture of testimony to various State Government Departments, Local Authorities, Boards and Corporations. But these services are not provided 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. Hence provision of such services is liable to tax at 18%
Held that- i. The documentary services including picture of the testimony/documentary videos provided to corporations and various boards including KHB are taxable at 9% under the CGST Act and 9% under the SGST Act.
ii. The documentary services including picture of the testimony/ documentary videos provided to various government departments including Zilla and Taluk Panchayat are taxable at 9% under the CGST Act and 9% under the SGST Act.
iii. The documentary and /or pictures of testimony through CD or other storable devices to various Government Departments and Panchayats are taxable at 9% under the CGST Act and 9% under the SGST Act.
The documentary services including picture of the testimony/documentary videos provided to corporations and various boards including KHB are taxable @18%.
Classification of service- In the instant case, applicant is an individual engaged in providing services by way of documentary videos, picture of testimony through CD or other storable devices to various Government Departments and Boards and various Panchayats.
The applicant has sought advance ruling in respect of the following questions:
i. Whether the documentary services including picture of the testimony / documentary videos provided to corporations and various boards including KHB are exempted under GST?
ii. Whether the documentary services including picture of the testimony / documentary videos provided to various government departments including Zilla and Taluk Panchayat are eligible for exemption from GST?
iii. Whether providing documentary videos and /or pictures of testimony through CD or other storable devices to various Government Departments and Panchayats continues to be exempted services?
The applicant is providing services by way of producing documentary videos, picture of testimony to various State Government Departments, Local Authorities, Boards and Corporations. But these services are not provided 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. Hence provision of such services is liable to tax at 18%
Held that- i. The documentary services including picture of the testimony/documentary videos provided to corporations and various boards including KHB are taxable at 9% under the CGST Act and 9% under the SGST Act.
ii. The documentary services including picture of the testimony/ documentary videos provided to various government departments including Zilla and Taluk Panchayat are taxable at 9% under the CGST Act and 9% under the SGST Act.
iii. The documentary and /or pictures of testimony through CD or other storable devices to various Government Departments and Panchayats are taxable at 9% under the CGST Act and 9% under the SGST Act.