Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Pure services or not - The services for setting up fire lines, ...


Fire lines, tree plantation, and river maintenance in forests classified as pure services under 12th Schedule, Article 243W.

June 21, 2019

Case Laws     GST     AAR

Pure services or not - The services for setting up fire lines, plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure services that are clearly falling within the purview of the term “Protection of Environment 'Road' / 'Fire Services”' as covered in 12th Schedule under Article 243W of the Constitution.

View Source

 


 

You may also like:

  1. Exemption form GST or not - supply of labour services for collection of seeds from forest, digging contour trenches, chal-khal (water conservation pits in hills) for...

  2. Classification of goods - Tamarind Seed - Tamarind trees are forest trees. Seeds of Tamarind trees are nothing but seeds of forest trees which Tamarind seed is...

  3. Exemption from GST - pure services or not - The term ‘pure services’ has not been defined under the Act. However, a bare reading of the description of services as...

  4. Rate of GST - Pure service or not - the services provided by the Contractor are pure services of “Operation and Maintenance” of plant devoid of any supply of material or...

  5. Exemption from GST - pure service or not - The operation of the Plant includes providing the security for the plant and also issuance of smart cards whenever necessary -...

  6. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

  7. Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

  8. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

  9. Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services...

  10. Management and maintenance of parks and road side plantation and maintenance - levy of service tax confirmed - However, amount towards supply of different trees, for...

  11. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

  12. Exemption from GST - Pure services - Project Development Service (i.e. Detailed Project Report Service/Beneficiary Document Preparation) and Project Management...

  13. Intermediary services or not - place of provision of services - freight margin recovered by the noticee from their customers - The Tribunal (CESTAT) concluded that the...

  14. Agricultural income - In the computation of business income under Rule 7A of the Rule 1962, the assessee under Rule 7A(2) is entitled to an allowance in respect of the...

  15. Classification of services - pure services or not - Project Development Service - the Services rendered by the appellant to the State Urban Development Agency, Uttar...

 

Quick Updates:Latest Updates