Page 120 - GSTL_23rd July 2020_Vol 38_Part 4

486 GST LAW TIMES [ Vol. 38
terest so to do, on the recommendations of the Council, hereby exempts the
intra-State supply of services of description as specified in column (3) of the
Table below from so much of the central tax leviable thereon under sub-
section (1) of section 9 of the said Act, as is in excess of the said tax calculat-
ed at the rate as specified in the corresponding entry in column (4) of the
said Table, unless specified otherwise, subject to the relevant conditions as
specified in the corresponding entry in column (5) of the said Table,
namely :-

Sl. Chapter Description of Service Rate Con-
No. dition
3. Heading 9954 Pure services (excluding works con- NIL NIL
(Construction tract service or other composite sup-
services) plies involving supply of any goods)
provided to the Central Government,
State Government or Union territory
or local authority or a Governmental
authority or a Government entity by
way of any activity in relation to any
function entrusted to a Panchayat
under article 243G of the Constitu-
tion or in relation to any function
entrusted to a Municipality under
article 243W of the Constitution.

Relevant portion of Notification No. 12/2017-State Tax (Rate), dated 30-6-2017
reads as under :
No. (GHN-41)GSR-2017/S.11(1)(7)-TH - In exercise of the powers conferred
by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act,
2017 (Guj. 25 of 2017), the Government of Gujarat, on being satisfied that it
is necessary in the public interest so to do, on the recommendations of the
Council, hereby exempts the intra-State supply of services of description as
specified in column (3) of the Table below from so much of the state tax lev-
iable thereon under sub-section (1) of section 9 of the said Act, as is in ex-
cess of the said tax calculated at the rate as specified in the corresponding
entry in column (4) of the said Table, unless specified otherwise, subject to
the relevant conditions as specified in the corresponding entry in column
(5) of the said Table, namely :-

Sl. Chapter Description of Service Rate Con-
No. dition
3. Chapter Pure services (excluding works contract NIL NIL
99 service or other composite supplies involv-
ing supply of any goods) provided to the
Central Government, State Government or
Union territory or local authority or a Gov-
ernmental authority or a Government enti-
ty by way of any activity in relation to any
function entrusted to a Panchayat under
article 243G of the Constitution or in rela-
tion to any function entrusted to a Munici-
pality under article 243W of the Constitu-
tion.
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