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of <h1>Security services, manpower supply, and pest control denied GST exemption under Notification 12/2017-CT(Rate) for composite supply classification.</h1> <h3>In Re: M/s Mpower Saksham Skills</h3> AAR Rajasthan ruled that the applicant cannot claim GST exemption under Notification No. 12/2017-CT(Rate) for various services. Security services were ... Exemption from GST - Pure services or not - supply of service for turpentine treatment - supply of manpower - man with machine - security services - anti-termite services - service provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities such as Gram Panchayats, Panchayat Samiti viz. Block Development Officer and Other Government Agencies viz. Central Warehousing Corporation - HELD THAT:- It is found appropriate to discuss the definition of 'Pure Service'. Nowhere 'Pure Service' has been defined under GST Act and Rules, framed thereunder. However as per general terms, 'Pure Service' is a service that does not involve the supply of any goods or the use of goods as a material for rendering the service. Examples of 'Pure Service' include consultancy, training, software development, accounting, legal services, etc. Pure services are intangible and cannot be touched, tasted, or seen. Security service - HELD THAT:- It is found that Security Service, provided by the applicant, is not entrusted to a Panchayat under Article 243G of the Constitution or to a Municipality under Article 243W of the Constitution. Therefore, the applicant is not entitled to avail exemption in term of Serial No. 3 of Notification No. 12/2017-CT(Rate) dated 28.06.2017. Manpower with machine supply - Anti-termite Treatment - Pest Control Service - HELD THAT:- The applicant has not supplied any copy of work order with regard to provision of Manpower with machine; Anti-termite Treatment and Pest Control Service, consequently it is not possible to determine the nature of service. However on perusal of the contents, mentioned in their submission, it is evident that these services have been supplied with goods. Therefore the same is termed as Composite Supply and not Pure Service. The applicant is not entitled to avail benefit under Sr. No 3 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 in respect of supply of Manpower with machine and Anti-termite Treatment, Pest Control Service. Issues Involved:1. Eligibility for exemption benefit under Sr. No. 3 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 for pure services provided to various government entities.Summary:1. Security Services:The applicant provided security services to Gram Panchayats and other government entities. The Authority examined whether these services qualify as 'pure services' under the GST Act and whether they meet the exemption criteria under Notification No. 12/2017-CT (Rate). The Authority concluded that the security services do not fall under the functions entrusted to a Panchayat under Article 243G of the Constitution. Therefore, the applicant is not entitled to the exemption benefit for security services.2. Manpower Supply (Man with Machine):The applicant supplied manpower along with machines to Panchayat Samitis and other government entities. The Authority noted that the applicant did not provide sufficient documentation to determine the nature of the service. However, based on the available information, the Authority concluded that these services involve the supply of goods, making them composite supplies rather than pure services. Consequently, the applicant is not eligible for the exemption benefit for manpower supply.3. Anti-Termite Treatment Services:The applicant provided anti-termite treatment services to Gram Panchayats and other government entities. The Authority found that these services also involve the supply of goods, classifying them as composite supplies. Therefore, the applicant is not entitled to the exemption benefit for anti-termite treatment services.Conclusion:The Authority ruled that the applicant is not eligible for the exemption benefit under Sr. No. 3 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 for the services of security, manpower supply with machines, and anti-termite treatment provided to Central Government, State Government, Local Authorities, Governmental Authorities, and Government Entities such as Gram Panchayats and Panchayat Samitis.
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