Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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.
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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