Page 132 - GSTL_30th April 2020_Vol 35_Part 5
P. 132

618                           GST LAW TIMES                      [ Vol. 35
                                                            Grameena                supplied by one Govern-
                                                            Drinking                ment Department to anoth-
                                                            Water    and            er Government Depart-
                                                            Nyrmalya,               ments? Pl. clarify.
                                                            NIMHNS,
                                                            Shishu
                                                            Abhivrudhi
                                                            Yojane,
                                                            Karnataka
                                                            Maha Risha
                                                            Valamiki
                                                            Parishishta,
                                                            Pangadagala
                                                            Abhivrudhi
                                                            Niyamitha
                                       12 Indian        Law  High Court  Recipient  The contents of the Law
                                          Reports           of Karnataka            reports are provided by the
                                                                                    High Court of Karnataka.
                                                                                    These materials are provid-
                                                                                    ed to them  at Free of cost.
                                                                                    Whether we are eligible for
                                                                                    exemption on the supply of
                                                                                    these services vide entry
                                                                                    No.  8 of the Notification
                                                                                    No. 12/2017,  dated 28-6-
                                                                                    2017. Pl. clarify
                                       13 Karnataka Gazette  NOC’S    to            Since we are giving the
                                                            Private Per-            NOC to  private  persons at
                                                            son’s     for           a price of Rs. 100-00 we are
                                                            Change    of            not charging any GST  at
                                                            Name       at           present. In  this case the
                                                            Rs. 100/-               contents are  provided by
                                                                                    the receipient. Pl. clarify
                                                                                    (1) whether   these   are
                                                                                    goods/services exempted
                                                                                    under the Act
                                                                                    (2)  If these  are goods un-
                                                                                    der what entry the  goods
                                                                                    are  taxable and at  which
                                                                                    rate?
                                                                                    (3)  If these are services
                                                                                    under what entry these
                                                                                    services are taxable  and at
                                                                                    which rate?


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