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Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
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The AAR held that the applicant's supply of personnel to WTL constitutes a pure service and not a composite supply or works contract. NKDA, constituted under the New Town Kolkata Development Authority Act, 2007, qualifies as a local authority; however, the service recipient is WTL, not NKDA, as payment flows from NKDA to WTL and then to the applicant on a back-to-back basis. Consequently, the applicant does not directly supply services to the local authority. Since all conditions of Entry No. 3 of Notification No. 12/2017-Central Tax (Rate) are not met, the exemption under the said notification is inapplicable. Therefore, the applicant is not entitled to the nil-rated GST exemption and must charge GST in its invoice to WTL for the manpower supply services rendered.
The AAR held that the applicant's supply of personnel to WTL constitutes a pure service and not a composite supply or works contract. NKDA, constituted under the New Town Kolkata Development Authority Act, 2007, qualifies as a local authority; however, the service recipient is WTL, not NKDA, as payment flows from NKDA to WTL and then to the applicant on a back-to-back basis. Consequently, the applicant does not directly supply services to the local authority. Since all conditions of Entry No. 3 of Notification No. 12/2017-Central Tax (Rate) are not met, the exemption under the said notification is inapplicable. Therefore, the applicant is not entitled to the nil-rated GST exemption and must charge GST in its invoice to WTL for the manpower supply services rendered.
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