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TMI Blog2021 (1) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices are exempted or not? Therefore, they requested to provide them some evidence so they can give Seth L.G. Hospital and ask for their pending payment which has not been released from April, 2019. They have also submitted copy of the letter dated 16.08.2019 given by Seth L.G. Hospital. 3. They have started Service Contract from October, 2018 to March, 2019. They have paid them GST with Bill but from April, 2019 onwards, they have refused to pay GST and further they are demanding and recovering that GST amount from their Service Bill, which have been paid in last year to them. The applicant further declared that they have collected GST with bills and paid that GST in their GSTR 3B Returns of 2018-19, now, how can they charged or demand that amount of GST from them? From April, 2019 onwards, their service bills payment has not been released by them. They have also submitted the copy of the Work Orders issued for providing Para-medical Administrative, Technical and other Staff on Outsource basis to L.G. Seth Hospital. 4. In above backdrops, the applicant has sought for an advance ruling in respect of the following question: Whether services of providing Para-medical Administra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 25.07.2019 01.08.2019 to 30.09.2019 providing of Para-medical Administrative, Technical and other Staff on Outsource basis for L.G. Hospital (Staff Nurse) 7. 31.07.2019 Till 30.09.2019 providing of Para-medical Administrative, Technical and other Staff on Outsource basis for L.G. Hospital (Clinical Psyclologist) 8. 30.03.2019 01.04.2019 to 30.06.2019 providing of Para-medical Administrative, Technical and other Staff on Outsource basis for L.G. Hospital (Clinical Psyclologist) 9. 24.10.2019 01.10.2019 to 31.12.2019 or till new tender process completed providing of Para-medical Administrative, Technical and other Staff on Outsource basis for L.G. Hospital (Clinical Psyclologist) 10. 23.10.2019 01.10.2019 to 31.12.2019 or till new tender process completed providing of Para-medical Administrative, Technical and other Staff on Outsource basis for L.G. Hospital (OBST ICUS-Staff Nurse). 11. 23.10.2019 01.10.2019 to 31.12.2019 or till new tender process completed providing of Para-medical Administrative, Technical and other Staff on Outsource basis for L.G. Hospital (SNCU-Staff Nurse) 12. 23.10.2019 01.10.2019 to 31.12.2019 or till new tender process completed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first condition to be discussed is as to what is meant by pure service? Since 'pure service' has not been defined under GST, the same can be construed in general terms as any supply, which is either deemed as services under Schedule II of CGST Act or which are not covered under the definition of goods shall be categorized as pure services. However, as per the notification, works contract services or other composite supplies involving supply of any goods are not covered in serial no.3. In other words, if a person provides only service to any person without involvement of supply of goods along with supply of services, then the same would be termed as supply of pure service. On going through the work orders submitted by the applicant with regard to services provided to the Seth L.G. General Municipal Hospital, it is seen that the services provided are of only manpower supply and, since there is no involvement of supply of goods in these services, the services would be called 'pure services'. Hence, the first condition is fulfilled. 10.2 Now, we come to second condition. The exemption is granted only when pure services are related to any function entrusted to a panchayat under Artic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 3 of the Cantonments Act, 2006; (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (iv) As per clause(zf) of paragraph-2 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, "governmental authority" has the same meaning as assigned to it in the explanation to clause (16) of section 2 of the Integrated Goods and Services Act, 2017 (13 of 2017). Clause (16) of section 2 of the Integrated Goods and Services Act, 2017 (13 of 2017) reads as under: Explanation.--For the purposes of this clause, the expression "governmental authority" means an authority or a board or any other body,-- (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with ninety per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution; Further, Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 was amended by Notification No.32/2017-Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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