Exemption under GST - pure services - Government entity or not - ...

Documentary Services for Government Not Exempt from GST; Subject to 18% Tax Rate Under Articles 243G and 243W.

November 13, 2021

Case Laws GST AAR

Exemption under GST - pure services - Government entity or not - The applicant is providing services by way of producing documentary videos, picture of testimony to various State Government Departments, Local Authorities, Boards and Corporations. But these services are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Hence provision of such services is liable to tax at 18%. - AAR

View Source

← Previous Next →

Exemption under GST - pure services - Government entity or not - ...

Documentary Services for Government Not Exempt from GST; Subject to 18% Tax Rate Under Articles 243G and 243W.

November 13, 2021

Case Laws GST AAR

You may also like:

Classification of services - exempt services or not - pure services or not - services provided to the Government entities - supply of manpower services to various...

This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

Exemption under Article 243G of the constitution or not - pure services - The Authority for advance ruling (AAR) established that the supply of certain manpower services...

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...

Pure service - Benefit of exemption from GST - Governmental Entity or not - Renting of immovable Property Services i.e. 'Pure Service' provided by the applicant to...

Levy of GST - Valuation - GST at 18% on reimbursement of expenses i.e., Basic Salary, ESIC, EPF, Bonus with service charge or only on service charge for providing pure...

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...

Exemption from GST - pure services - manpower services provided to Zilla Panchayat, City Corporations, Education institutions and Rural Water Supply Divisions - the...

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

The applicant provides pure services to the State Government by way of activities related to functions entrusted to a Panchayat under Article 243G of the Constitution....

Levy of GST - man power services provided - The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt...

Supply of Security services to Bruhat Bengaluru Mahanagara Palike (BBMP) are not exempt from GST as they do not qualify as activities related to functions entrusted to a...

The applicant M/s. Kerala Land Development Corporation Ltd. (M/s. KLDC), a fully owned Government Undertaking, falls under the definition of "Governmental Entity"...

Rate of tax applicable on services provided by the applicant to Maharashtra Jeevan Pradhikaran (MJP) as part of the Jal Jeevan Mission, a Government of India mission....

Quick Updates: