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TMI Blog2025 (2) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the applicant to provide the aforesaid manpower services. Pure services or not - HELD THAT:- The term 'pure services' has not been defined under the GST Act. However, a bare reading of the description of services as specified in entry serial number 3 of the N/N. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, denotes supply of services which does not involve any supply of goods can be regarded as pure services - the supply of services as provided by the applicant is pure services. Whether the applicant provides services to the Central Government, State Government or Union Territory or local authority? - HELD THAT:- In the instant case, the applicant has been awarded the contract by WTL for which WTL is liable to pay the consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression 'GST Act' would mean the CGST Act and the WBGST Act both. 1.2 The applicant is a Co-operative Society registered under the West Bengal Co-operative Societies Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection to the admission of the application. 1.7 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The applicant is a Co-operative Society registered under the West Bengal Co-operative Societies Registration Act. The applicant provides multipurpose services including supply of manpower support services to various Government Departments under WTL. On 22.09.2023, the applicant has received a work order from WTL for providing manpower services of 513 Junior Engineers (Civil), 45 Junior Engineers (Mechanical) and 25 Junior Engineers (Electrical) and 99 Data Entry Operators to the Public Health Engineering Directorate of the Government of West Bengal for executing their 'JAL JEEVAN MISSION' Project in the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate of the applicant during the course of personal hearing. 4.2 The applicant has received a work order from WTL for providing manpower services to the Public Health Engineering Directorate of the Government of West Bengal for executing their 'JAL JEEVAN MISSION' Project in the state of West Bengal. The issue before us is to decide whether such supply would qualify for exemption vide entry number 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended. For ease of reference, the relevant entry is reproduced herein under: Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 3 Chapter 99 Pure Services (excluding works contract service or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndering manpower services to them for JJM project. It is thus evident that WTL has received the work order from the Public Health Engineering Department, Government of West Bengal. WTL subsequently has engaged the applicant to provide the aforesaid manpower services. 4.5 Now, in order to decide whether the services provided by the applicant are eligible for exemption under serial number 3 of the Notification supra, we need to ascertain whether all the following factors get satisfied in the instant case: (i) whether the instant supply of services can be treated as pure services; (ii) whether the applicant provides services to the Central Government, State Government or Union Territory or local authority; and (iii) whether the said ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis. In this context, the definition of 'recipient' as referred to in clause (93) of section 2 of the GST Act may be referred to which reads as follows: "recipient" of supply of goods or services or both, means-- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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