Page 194 - GSTL_27th August 2020_Vol 39_Part 4

512 GST LAW TIMES [ Vol. 39
Notifications (Contd.)
— See also under SERVICES ......................... 430
— See also under SOLID WASTE MANAGEMENT SERVICES ...... 182
— See also under TRANSFER ........................ 334
— See also under VOCATIONAL TRAINING COURSES ......... 298
— Notification No. 13/2017-C.T. (Rate) - See under LEASING SERVICE ..... 216
— See also under VALUE OF SUPPLY ................... 251
— Notification No. 20/2017-C.T. (Rate) - See under RENTAL SERVICES ..... 192
— Notification No. 24/2017-C.T. (Rate) - See under CONSTRUCTION ...... 366
— See also under CONSTRUCTION SERVICES .............. 349
— See also under WORKS CONTRACT ................... 251
— Notification No. 31/2017-C.T. (Rate) - See under GOVERNMENT
ENTITY .................................. 251, 349, 366
— See also under GOVERNMENTAL AUTHORITY ............ 339
— See also under RENTAL SERVICES ................... 192
— See also under WORKS CONTRACT ................... 251
— Notification No. 32/2017-C.T. (Rate) - See under PURE SERVICES ....... 155
— See also under SOLID WASTE MANAGEMENT SERVICES ...... 182
— Notification No. 34/2017-C.T. (Rate) - See under POLY PROPYLENE
EXTRUSION YARN ................................. 40
— Notification No. 50/2017-Cus. - See under MUD ENGINEERING
SERVICES ...................................... 145
— Notification No. 1/2018-I.T. (Rate) - See under HIRING OR LEASING OF
WATER VESSEL .................................. 374
— Notification No. 4/2019-C.T. (Rate) - See under LEASE PREMIUM ....... 216
— See also under LEASING SERVICE .................... 216
Ongoing business transferred in full on consideration, rate of GST - See
under TRANSFER ................................. 334
Operation and Maintenance Services - Pure Services - Contractor
responsible for “Operation and Maintenance” of plant such as engaging
of labour, supervisors to oversee the labour and managers for overall
supervision along with amenities, tools & tackles provided for all the
above personnel like vehicle, office establishment, etc., while applicant
would ensure uninterrupted power supply and supply of
material/spares as and when necessitated by the Contractor - Thus
services provided by Contractor are pure services of “Operation and
Maintenance” of plant devoid of any supply of material or goods in the
due process - Said services fall under Sl. No. 25, Heading 9987
“Maintenance repair and installation (except construction) Services”
attracting tax rate of 18% (CGST 9% + SGST 9%) under Notification No.
11/2017-C.T. (Rate) — In Re : Sri Satya Sai Water Supply Project Board (A.A.R. - GST -
A.P.) ......................................... 339
Opportunity of hearing given during lockdown on account of COVID-19
pandemic could not be attended by assessee, ex-parte order not
sustainable - See under NATURAL JUSTICE ................... 388

GST LAW TIMES  27th August 2020  194