Page 119 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] IN RE : A.B. ENTERPRISE 485
Ruling has submitted that they are a partnership firm registered under GST and
having it’s principal place of business at Mehsana, Gujarat and is engaged in the
business of providing manpower services to Government as well as Non-
Government entities and has been providing such services for the past several
years; that the aforesaid supply of services includes manpower supply for
housekeeping, cleaning, security, data entry operators etc. at various positions in
such Government departments; that the firm has been awarded contract from
various Government departments on successful bidding of tenders floated by
respective Government departments/organizations; that they provide works
contract service as well which is supplied along with goods; that however in case
of man power supply service, supply is only for service and there is no supply of
goods along with it in execution of such man power supply service contract; that
after introduction of GST, they have provided man power supply service to the
following entities as detailed below :

Sr. Name of party Amount Constitution of party
No. (Rs.)
1. Coast Guard Region (NW) 72,00204/- Central Government
2. Collector of Ahmedabad, 1,03,70,590/- Gujarat State Government
Bhavnagar, Godhara and
Dwarka
3. Bhavnagar Forest Department 48,689/- Gujarat State Government
4. Jilla Panchayat, Mehsana 1,60,983/- Local Authority
5. Chief Officer of Ahmedabad and 11,60,992/- Local Authority
Mehsana Municipal Corporation
6. Industrial Extension Bureau, 3,60,248/- Governmental Authority
Gujarat
7. Sardar Sarovar Nigam limited 65,62,501/- Governmental Authority
8. Gujarat State Nagrikpurvatha 1,63,574/- Governmental Authority
Limited
9. Chief Engineer, PGVCL 2,64,00,693/- Limited Company
10. Mahi Milk Producer Company 1,25,554/- Producer Company
Limited
11. N.G. Patel Finlease Private 1,68,710/- Private Limited Company
Limited

2. The applicant has submitted that they are providing man power
supply service to Central Government, State Government and various entities
including government entities; that they also provide such services to private
organizations/corporate on which GST is collected and discharged in appropri-
ate manner. The applicant has submitted the relevant portions of Notifications
issued by the Central GST and State GST as under :
Relevant portion of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017
reads as under :
G.S.R…..(E). - In exercise of the powers conferred by sub-section (1) of sec-
tion 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
Central Government, on being satisfied that it is necessary in the public in-

GST LAW TIMES  23rd July 2020  119