Street lighting services to corporation including operation and ...

Street lighting services to corporations classified as pure services under notification 12/2017-Central Tax (Rate); subject to GST.

May 20, 2019

Case Laws GST AAAR

Street lighting services to corporation including operation and maintenance - pure services - notification no. 12/2017-CentraI Tax (Rate) - On the contract, it is clearly specified that all installed equipments constructed or system installed are transferred to BMC in good condition - the activities carried out in the instant case will be considered as a supply of goods - GST applicable

View Source

← Previous Next →

Street lighting services to corporation including operation and ...

Street lighting services to corporations classified as pure services under notification 12/2017-Central Tax (Rate); subject to GST.

May 20, 2019

Case Laws GST AAAR

You may also like:

Taxability under GST - rent received from the Govt. SWCBH - pure services or not - The AAR analyzed the exemption clause of Notification No. 12/2017, which exempts pure...

Exemption from GST or not - supply of Security Services rendered to various sites of Municipal Corporations - The Municipal Corporations may also be involved in various...

Exemption from tax for supply of selling space for advertisement in print media qualifies as pure service under Entry 3 of Exemption Notification. Supply does not...

Classification of supply - Pure Supply of goods or a Pure Supply of Services - Composite Supply - The principal supply however is a supply of service as it is the...

Levy of GST - Supply of goods or not - pure services - providing energy efficient street lighting services with infrastructure to BMC - pure service should mean pure...

The AAR determined that services provided by the applicant for maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation are...

AAR ruled that manpower services supplied to Public Health Engineering Department for Jal Jeevan Mission qualify as exempt "pure services" under Notification 12/2017....

Exemption from GST - supply of telecommunication services to local authority - pure services - The applicant is providing data and voice services to GHMC and to the...

Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,...

Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains,...

The appellant challenged the levy of service tax on Road Cutting Charges, Land Application Processing Charges, and Street Light Charges. The Tribunal held that Road...

Benefit of Exemption from GST - composite supply or not - pure services - By his own admission in the application, the applicant provided accommodation services to GHMC...

Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

Exemption from GST - Pure services or not - supply of service for turpentine treatment - The MOU provided by the applicant indicates the provision of security guards to...

Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and...

Quick Updates: