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TMI Blog2024 (2) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... he outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- under SGST and Rs. 5,000/- under CGST towards the fee for Advance Ruling. The Applicant has declared that the questions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evelopment department, Hyderabad district, Government welfare departmental hostels, Government social welfare college boys hostels (Govt. SWCBH.). The applicant is one the opinion that they are providing pure services by way of renting the building property to the Government and therefore the same is exempt under entry 3 of Notification 12/2017. b. The exemption entry at serial no. 3 of notification 12/2017 reads as follows: "Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , playgrounds. 13. Promotion of cultural, educational and aesthetic aspects. 14. Burials and burial grounds; cremations, cremation grounds and electric crematoriums. 15. Cattle ponds; prevention of cruelty to animals. 16. Vital statistics including registration of births and deaths. 17. Public amenities including street lighting, parking lots, bus stops and public conveniences. 18. Regulation of slaughter houses and tanneries. The services of the applicant shall be provided in relation to the above listed items in order to be eligible for the exemption under serial no. 3 of Notification 12/2017. The Hon'ble Supreme Court of India in the case of Doypack Systems Pvt. Ltd. vs. Union of India (UOI) and Ors. (12.02.1988 - SC) AIR 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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