Page 104 - GSTL_27th August 2020_Vol 39_Part 4

430 GST LAW TIMES [ Vol. 39
tion services, as provided in Sl. No. l of Notification No. 11/2017-Central Tax
(Rate), dated 28-6-2017, as amended from time to time. Rather, the contract con-
forms to composite supply as provided in Section 2(30) of GST Act, 2017. The supply
made by the applicant consists of two taxable supplies of goods and services
which are naturally bundled and supplied in conjunction with each other, where
the supply of goods i.e. furniture is the principal supply.
7.2 The goods shall merit classification under Chapter Heading 9403 of
GST Tariff and shall be liable to GST at the rate applicable at the time of supply.
7.3 The ruling is valid subject to the provisions under Section 103(2) un-
til and unless declared void under Section 104(1) of the GST Act.

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2020 (39) G.S.T.L. 430 (A.A.R. - GST - M.P.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MADHYA PRADESH
S/Shri Manoj Kumar Choubey, Member (SGST) and Virendra Kumar Jain,
Member (CGST)
IN RE : ATAL BIHARI VAJPAYEE INSTITUTE OF GOOD
GOVERNANCE & POLICY ANALYSIS
IN RE : ATAL BIHARI VAJPAYEE INSTITUTE OF GOOD GOVERNANCE
Order No. 07/2020, dated 2-3-2020 in Case No. 28/2019
Pure Services - Contracts awarded to applicant by various Government
Departments, local authority or Government Entities and Governmental
Agencies for impact evaluation, research works and study for various Gov-
ernment Departments on the matter of good governance and policy analysis is
a Pure Service Contract and not covered in exclusion clause pertaining to
‘Works Contract service’ or ‘composite supplies involving supply of any
goods’ - Applicant providing services to Government Departments, Local Au-
thorities or Government Entities and Governmental Agencies only and cov-
ered in clauses of the Eleventh and Twelfth Schedules referred in Articles
243G and 243W of Constitution of India - Accordingly, works undertaken by
applicant is in relation to the functions entrusted to Municipalities under Arti-
cle 243W ibid and to Panchayats under Article 243G ibid - Hence amount re-
covered by applicant from other Government Departments for doing research
work and study exempt from tax being covered in Sr. No. 3 of Notification No.
12/2017-C.T. (Rate) as amended provided all conditions laid down under Entry
No. 3 of Notification No. 12/2017-C.T. (Rate) for each and every work. [paras
7.4.2, 7.4.3, 7.4.4, 7.4.7, 7.4.8, 7.4.9, 8.1]
Services by Central Government, State Government or local authority -
Applicant not being a Central Government, State Government or local authori-
ty, services provided by Applicant to other Government Department are not
covered under Entry No. 8 of Exemption Notification No. 12/2017-C.T. (Rate).
[paras 7.5.6, 8.2]
Government Authority - Applicant being a society registered under
MP Societies Registrikaran Act, 1973 and having its own governing body be-
ing presided over by Chief Minister of State of Madhya Pradesh, not falls
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