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TMI BlogPure Services Provided to Government [Entry 3 & 3A]X X X X Extracts X X X X X X X X Extracts X X X X ..... nchayat. This service is exempt. Supply of manpower for cleanliness of road , public places , architect services , consulting engineer services , advisory services and like services provided by business entities not involving any supply of goods would be treated as supply of pure services. Exemption Entry 3A Composite supply of goods and services TO Government: Composite supply of goods and services in which the value of supply of goods constitutes not more than 25% of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity: in relation to any function entrusted to a Panchayat under article 243G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o-case basis. In case the supply of service by way of milling of wheat into flour or of paddy into rice, is not eligible for exemption under Sl. No. 3 A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 for the reason that value of goods supply in such a composite supply exceeds 25%, then the applicable GST rate would be 5% if such composite supply is provided to a registered person, being a job work service ( entry No. 26 of notification No. 11/2017- Central Tax (Rate) ). Combined reading of the definition of job-work section 2(68) , 2(94), 22 , 24 , 25 and section 51 makes it clear that a person registered only for the purpose of deduction of tax under section 51 of the CGST Act is also a registered person for the purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of goods constitutes not more than 25 per cent of the total value of supply) made to CPWD are eligible for exemption from GST under Sr. No. 3 and 3A of Notification no 12/2017-CTR dated 28.06.2017. 3. Whether District Mineral Foundations Trusts (DMFTs) set up by the State Governments are Governmental Authorities and thus eligible for the same exemptions from GST as available to any other Governmental Authority. [ Circular No. 206/18/2023-GST Dated 31.10.2023 ] DMFTs work for the interest and benefit of persons and areas affected by mining related operations by regulating receipt and expenditure from the respective Mineral Development Funds created in the concerned district. They provide services related to drinking water supply, environme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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