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 July 2024 Year 2024 This

The applicant provides pure services to the State Government by ...


Pure services to State Govt related to Panchayat functions under Article 243G are GST exempt as per Entry 3 of Notification 12/2017-CTR.

Case Laws     GST

July 10, 2024

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. These pure services provided to the State Government are exempted from GST as per Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017. The rent received from the Department of Social Welfare for rendering such services is not taxable under GST.

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. Exemption under GST - pure services - Government entity or not - The applicant is providing services by way of producing documentary videos, picture of testimony to...

  4. 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...

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

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

  7. Supply or not - pure services - The service rendered by the APMSIDC is in relation to a function entrusted to a Panchayat under Article 243G of the Constitution of India....

  8. Exemption from GST or not - Renting of immovable property - pure service - services provided by the applicant to Samaj Kalyan Department, State Government of Maharashtra...

  9. 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...

  10. Exemption from GST or not - renting out of immovable properties to the Social Welfare Department of Maharashtra Govt, for residential accommodation of girls from the...

  11. 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...

  12. 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...

  13. Pure services provided by the applicant for survey, design, drawing, estimates, and comprehensive plan preparation related to water supply schemes qualify as services...

  14. The case concerns the classification of services provided by the applicant to the R&B department of the Government of Gujarat. The issue was whether the services of...

  15. 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...

 

Quick Updates:Latest Updates