9911796707
TMI Blog2019 (4) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST Act? - Held that:- The activities performed by the petitioner falls under the category of pure services as per St. No.3 of Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017. As per the notification, Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Govt., State Govt. or Union territory or local au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Uralungal Labour Contract Co-op. Society Ltd. (ULCCS Ltd) is a labour contract co-operative society registered Under the Kerala Co-operative Societies Act, 1969. The organization is primarily engaged in construction of roads, bridges and other public infrastructure for Government and other institutions and accredited agency for Govt. of Kerala. Department of Cultural Affairs, Govt. of Kerala ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocial and economic backwardness and collect data about them. The society requested to know the GST liability of the services provided by them to the Department of Cultural Affairs of the Govt. of Kerala as an administrative agency for execution of the project Livelihood for Artists and Local Art Hubs . activities carried out by the society is to establish rural art and handicraft groups, empow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y function entrusted to a Municipality under Article 243W of the Constitution. Safeguarding the interests of the weaker sections of society, 'Promotion of cultural, educational and aesthetic aspects' etc. are the items coming under 12th Schedule of the Constitution of India. In view of the observations stated above, the following rulings are issued: Whether the execution of Liveliho ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
