Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
AAR held that security and scavenging services provided by the applicant to Government of West Bengal medical colleges and hospitals are exempt from GST under Entry 3 of N/N 12/2017-CT (Rate) dated 28.06.2017. The authority found the services to be "pure services" (no supply of goods), supplied to the State Government, and in relation to functions entrusted to Panchayats/Municipalities under Entries 23 of the Eleventh Schedule and 6 of the Twelfth Schedule (health, sanitation, public health, conservancy, solid waste management). All three statutory conditions being satisfied, the services were held squarely covered by the exemption notification.
AAR held that security and scavenging services provided by the applicant to Government of West Bengal medical colleges and hospitals are exempt from GST under Entry 3 of N/N 12/2017-CT (Rate) dated 28.06.2017. The authority found the services to be "pure services" (no supply of goods), supplied to the State Government, and in relation to functions entrusted to Panchayats/Municipalities under Entries 23 of the Eleventh Schedule and 6 of the Twelfth Schedule (health, sanitation, public health, conservancy, solid waste management). All three statutory conditions being satisfied, the services were held squarely covered by the exemption notification.
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TaxTMI 
TaxTMI 
of 4916 
