Page 123 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] IN RE : A.B. ENTERPRISE 489
no goods element is there during the provision of service, hence if a person pro-
vides only service to any person for a consideration without involvement of sup-
ply of goods then the said supply of service can be termed as supply of ‘Pure
service’.
8. The applicant have further submitted that they are providing man
power supply service to the Coast Guard Region (NW) for which they have
submitted copy of work order; that the applicant is providing man power supply
service for peon, computer operators, drivers, security guards, sweepers and of-
fice boys to various district collectors and jilla panchayats i.e. state governments
like (i) Collector of Ahmedabad, Bhavnagar, Godhara and Dwarka & (ii) Bhav-
nagar Forest Department for which they have submitted work orders; the appli-
cant has submitted a copy of one order received from Additional Collector, Mor-
bi which states GST shall not be applicable on the supply of manpower provided
to them by the applicant; that the applicant is providing man power supply for
computer operators, sweepers, housekeepers etc. to various Municipality Corpo-
rations like Ahmedabad Municipal Corporation and Mehsana Municipal Corpo-
ration and that as per definition given in Section 2(69) of the CGST Act, 2017,
such municipal corporations shall be termed as Local authorities; that they have
submitted copies of work orders in respect of Chief Officer of Ahmedabad and
Mehsana municipal corporations and Jilla Panchayat, Mehsana; that they have
submitted copies of work orders in respect of service provided to Industrial Ex-
tension Bureau, Gujarat, Sardar Sarovar Nigam Limited, Gujarat State Nagrik
Purvatha Limited and Chief Engineer, PGVCL; that Gujarat Pani Purvatha Board
(GPPB) has issued a letter stating that they are covered under the definition of
‘Government Authority’ and hence GST shall not be applicable to the pure ser-
vice provided to them as per Notification No. 12/2017-Central Tax (Rate), dated
28-6-2017.
9. The applicant has submitted that they have provided man power
supply service to these entities who are engaged in activities specified in Article
243W or Article 243G of the Constitution of India and has given a summary of
the nature of work and activities carried out by various government entities
along with relevant entry of Article 243W or 243G for which exemption is
sought :

Sr. Name of party Constitution of party
No.
1. Coast Guard Region (NW) Security at Indian Coast.
2. Collector of Ahmedabad, Administration of District and
Bhavnagar, Godhara and preservance of assets of government
Dwarka
3. Bhavnagar Forest Department Protection and maintenance of forest and
bringing out awareness about it.
4. Jilla Panchayat, Mehsana Administration of district and provision of
necessary infrastructure to citizens.
5. Chief Officer of Ahmedabad Provision of necessary infrastructure to
and Mehsana Municipal Cor- citizens, i.e. water supply, road construc-
poration tion, street lighting, maintenance of public
monuments etc.

GST LAW TIMES  23rd July 2020  123