Page 75 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : CONSULTING ENGINEERS GROUP LTD. 161
emption from Central Goods and Services Tax and Sl. No. 3 - (Chapter 99) of Ta-
ble mentioned in G.O. Ms. No. 588-(Andhra Pradesh) State Tax (Rate), dated 12-
12-2017 and accordingly eligible for exemption from Andhra Pradesh Goods and
Services Tax.
On Verification of basic information of the applicant, it is observed that
the applicant falls under Central jurisdiction of Superintendent, Nellore-4 Range,
Nellore CGST Division. Accordingly, the application has been forwarded to the
jurisdictional officer and a copy marked to the State Tax authorities to offer their
remarks as per the Sec. 98(1) of CGST/APGST Act, 2017.
In response, no remarks are received from the jurisdictional officer con-
cerned, but the Stale Tax authorities responded mentioning that there are no pro-
ceedings lying pending or passed relating to the applicant on the issue, for which
the Advance Ruling sought by the applicant.
5. Applicant’s interpretation of law and facts :
The applicant in support of their plea, present the relevant portion of the
Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 for interpretation,
which is as follows :
“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 Govern-
ment, 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 be-
low 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 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 Services Rate Con-
No. Section, (per dition
Heading, cent.)
Group or
Service Code
(Tariff)
(1) (2) (3) (4) (5)
Chapter 99 Pure services (excluding works contract Nil Nil
service or other composite supplies in-
volving supply of any goods) provided
to the Central Government, State Gov-
ernment or Union territory or local au-
thority or a Governmental authority by
way of any activity in relation to any
function entrusted to a Panchayat under
article 243G of the Constitution or in
relation to any function entrusted to a
Municipality under article 243W of the
Constitution.

From the abovementioned notification, it can be stated that the services are ex-
empted from the CGST and SGST Tax if the following conditions are satisfied
cumulatively :
GST LAW TIMES  13th August 2020  75