9911796707
TMI Blog2022 (10) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... sing, Central University of Karnataka, National Assessment and Accreditation Council, National Institute of Fashion Technology and BGS Global Institute of Medical Science. The manpower supplied by the applicant is in the nature of security guards, housekeeping staff and catering staff. But these manpower services are not provided 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. There is no error/ apparent mistake on the face of the record, in the order and hence the instant application is not valid and is liable for rejection, in terms of section 98(2) of the CGST Act 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 2. The applicant is incorrect in claiming exemption under Sl.No.3 of Notification 12/2017 dated 28th June 2017 for the said services, since the services provided by the applicant are not covered under the said entry and therefore are not exempted. 4. The Applicant has filed the instant application, for rectification of aforesaid ruling, stating that said institutions stated herein above are in fact governmental authorities/entities barring those expressly indicated otherwise, which without prejudice is submitted are covered as Educational Institutions. 5. The Applicant also sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anisations/institutions to which they are supplying the services are governmental authorities/entities without looking into the constitution of the organisations/institutions individually. 10. The Applicant is engaged in supply of Manpower services to various organisations/institutions like Indian Institute of Astrophysics, Indian Academy of Sciences, National Dairy Research Institute, National Institute of Oceanography, National Institute of Technology Goa, Raman Research Institute, SJB College of nursing, Central University of Karnataka, National Assessment and Accreditation Council, National Institute of Fashion Technology and BGS Global Institute of Medical Science. The manpower supplied by the applicant is in the nature of security ..... X X X X Extracts X X X X X X X X Extracts X X X X
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