Page 126 - GSTL_23rd July 2020_Vol 38_Part 4

492 GST LAW TIMES [ Vol. 38
9. Chief Engineer, PGVCL 2,64,00,693/- Limited Company

The applicant has asked the following question on which advance ruling
is sought :
Whether the applicant is eligible to claim exemption benefit under Sr.
No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 for
Pure services (supply of manpower, security service) provided to Central
Government, State Government, Local Authorities, Governmental Au-
thorities, Government Entities as submitted in Annexure-A to the appli-
cation?
12. The relevant portions of the aforementioned Notifications issued by
the Central GST and State GST read 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
section 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-
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 Condi-
No. tion
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
Governmental authority or a Government
entity by way of any activity in relation to
any function entrusted to a Panchayat un-
der article 243G of the Constitution or in
relation to any function entrusted to a Mu-
nicipality under article 243W of the Consti-
tution.

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

GST LAW TIMES  23rd July 2020  126