Page 118 - GSTL_23rd July 2020_Vol 38_Part 4

484 GST LAW TIMES [ Vol. 38
The procedure to be followed and the conditions/provisions for taking Cenvat
credit have been discussed in great detail in Sections 16, 17 and 18 of the CGST
Act, 2017 and Rules 36, 37, 40, 41 and 42 of the CGST Rules, 2017. We conclude
that the applicant is eligible to take the entire input Cenvat credit @ 18% on pur-
chases of LPG Gas in bulk through Tanker subject to the fulfilment of the condi-
tions/provisions (wherever applicable) for taking input tax credit as envisaged
in Sections 16, 17 and 18 of the CGST Act, 2017 and Rules 36, 37, 40, 41 and 42 of
the CGST Rules, 2017.
12. In view of the discussions as detailed above, we rule as under -
RULING
(1) The applicant would be liable to pay 18% GST (9% SGST + 9%
CGST) on the LPG sold by them to their Commercial Customers.
They would be liable to pay 18% (9% SGST + 9% CGST) on the LPG
sold to their Domestic Customers for the period upto 24-1-2018 and
5% (2.5% SGST + 2.5% CGST) on the LPG sold to their Domestic
Customers with effect from 25-1-2018 onwards.
(2) The applicant is eligible to take the entire input cenvat credit @ 18%
on purchases of LPG Gas in bulk through Tanker subject to the ful-
filment of the conditions/provisions (wherever applicable) for tak-
ing input tax credit as envisaged in Sections 16, 17 and 18 of the
CGST Act, 2017 and Rules 36, 37, 40, 41 and 42 of the CGST Rules,
2017.

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2020 (38) G.S.T.L. 484 (A.A.R. - GST - Guj.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri Mohit Agrawal and Sanjay Saxena, Members
IN RE : A.B. ENTERPRISE

Advance Ruling No. GUJ/GAAR/R/2020/18, dated 19-5-2020
in Application No. Advance Ruling/SGST & CGST/2018/AR/40
Manpower supply, security services - Exemption - Pure services -
Manpower supply or Security services provided by applicant are ‘pure ser-
vices’, there being no involvement of supply of goods in these services - Such
service provided to Central Government, State Government, Local Authorities,
Governmental Authorities and Government Entities eligible for exemption
under Notification No. 12/2017-State Tax (Rate) only if the services in question
provided by way of any activity in relation to any function entrusted to a Pan-
chayat under Article 243G of Constitution of India or in relation to any func-
tion entrusted to a Municipality under Article 243W of Constitution of India.
[paras 13.1, 13.2, 13.4, 13.5, 14, 16]
Ruling in favour of assessee
REPRESENTED BY : Shri Rashmin S. Vaja, CA, for the Assessee.
[Order]. - Brief facts : The applicant vide their application for Advance

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