Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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AAR ruled that the applicant's street lighting repair and maintenance services provided to Kayamkulam Municipality qualify for GST exemption under Serial No. 3A of Notification 12/2017-Central Tax (Rate). The Municipality constitutes a local authority under Section 2(69) of CGST Act, 2017, as defined in Article 243P of the Constitution. Since the services relate to constitutional functions under Articles 243G and 243W, and goods value remains below 25% of total contract value, the supply attracts NIL rate of tax. The exemption applies to pure services or composite supplies where goods component does not exceed 25%. If exemption were inapplicable, services would fall under SAC Heading 9987 for maintenance and repair services.
AAR ruled that the applicant's street lighting repair and maintenance services provided to Kayamkulam Municipality qualify for GST exemption under Serial No. 3A of Notification 12/2017-Central Tax (Rate). The Municipality constitutes a local authority under Section 2(69) of CGST Act, 2017, as defined in Article 243P of the Constitution. Since the services relate to constitutional functions under Articles 243G and 243W, and goods value remains below 25% of total contract value, the supply attracts NIL rate of tax. The exemption applies to pure services or composite supplies where goods component does not exceed 25%. If exemption were inapplicable, services would fall under SAC Heading 9987 for maintenance and repair services.
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