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        Case ID :
        GST

        This is a case regarding the applicability of GST exemption...

        GST Exemption Under Entry 3B Inapplicable for Works Contract Services to Local Authorities.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        This is a case regarding the applicability of GST exemption under Entry 3B of Notification No. 13/2017-CT (Rate) dated 28.06.2017 for services provided by the applicant to a local authority. The key points are: The applicant is engaged in providing 'works contract services' involving supply of goods along with services for an immovable property to Kotputli Municipal Council, a local authority. Entry 3B extends to pure services or composite supplies where the value of goods does not exceed 25%. However, Entries 3 and 3A specifically cover services provided to local authorities. Since the applicant is providing services to a local authority, Entries 3 and 3A are applicable, and there is no need to consider Entry 3B. Therefore, the exemption under Entry 3B is not applicable to the applicant for the services provided to the Kotputli Municipal Council.

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