Page 25 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] INDEX - 23rd July, 2020 xxiii
Services supplied by Central Government (Contd.)
— Exemption from GST - Food and beverages supplied at industrial canteen
inside the factory premises - Alcoholic drinks not served in the industrial
canteen nor is the industrial canteen air-conditioned - Nominal charges
for such food and beverages recovered from the employees on no profit
basis - Such industrial canteen run by the factory itself and no outdoor
caterer involved in providing services related to supply of food and
beverages - Thus, such supply of food and beverages by the factory to
factory employees inside the industrial canteen falls within the category
of ‘services’ as per clause 6(b) of Schedule-II to Central Goods and
Services Tax Act, 2017 - Supply of services by Central Government to
factory employees, who are in the nature of non-business entities,
charges recovered by factory from such employees for such supply
attracts ‘NIL’ rate of tax as per Notification No. 12/2017-C.T. (Rate),
dated 28-6-2017 — In Re : Ordnance Factory, Bhandara (App. A.A.R. - GST - Mah.) .... 530
— Exemption from GST - School bus facility provided to the children of the
employees - Charges in terms of monetary consideration recovered by
the factory from its employees in lieu of such service (Factory Bhandara)
being “Central Government” and the recipient of services (factory
employees) being non-business entities, such services provided by
Ordnance Factory Bhandara attract ‘NIL’ rate of tax in view of Sr. No. 6
of Notification No. 12/2017-C.T. (Rate) — In Re : Ordnance Factory, Bhandara
(App. A.A.R. - GST - Mah.) ............................... 530
Staff vacancies - Exams conducted by Central Government run factory for
various staff vacancies in the government run factory, fee collected not
chargeable to GST - See under SERVICES .................... 530
Statutory remedy not a bar to entertain writ jurisdiction against illogical
order de hors statutory provisions - See under WRIT JURISDICTION ..... 457
Supplies by Central Government - Appellant Ordnance Factory, Bhandara,
being a part of the Ministry of Defence, Government of India, held to be
‘Central Government’ hence, following notifications applicable to them :
(a) Notification No. 2/2018-C.T. (Rate), in relation to services by an
arbitrator or an advocate to our organisation, (b) Notification No. 3/2018-
C.T. (Rate), in relation to services supplied by our organisation by way of
renting of immovable property person registered under the Central
Goods and Services Tax Act, 2017, (c) Notification No. 36/2017-C.T.
(Rate), in relation to payment of tax on reverse charge mechanism on sale
of used vehicles seized and confiscated goods, old and used goods, waste
and scrap to a GST registered person — In Re : Ordnance Factory, Bhandara (App.
A.A.R. - GST - Mah.) .................................. 530
Tax evasion by forging and fabricating documents, anticipatory bail granted
to accused - See under BAIL ............................ 437
Technical glitches in system due to which FORM GST RFD-01A not filed
along with claim, refund admissible - See under REFUND/REFUND
CLAIM ....................................... 465
Unused land - Input service credit admissible on maintenance of unused
land within factory premises - See under INPUT TAX CREDIT ........ 530
Writ jurisdiction - Maintainability - Efficacious alternative remedy -
Provisional attachment - Failure to issue notice prior to attachment -
Assessee can file an objection within seven days of attachment -
GST LAW TIMES  23rd July 2020  25