2019 (1) TMI 1490

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....otification-1136-FT dated 28.06.2017 (hereinafter collectively referred to as the "Exemption Notification"). An advance ruling is admissible on the question under Section 97(2)(b) and (e ) of the CGST/WBGST Acts, 2017 (hereinafter collectively referred to as "the GST Act"). The Applicant further submits that the question raised in the Application is neither decided by nor pending for decision before any authority under any provisions of the GST Act. The officer concerned from the revenue raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. On a careful reading of the Application and scrutiny of further submission by the Applicant during Hearing, it is clear that the questions on which the r....

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....ng made to the Housing Directorate of the Govt of West Bengal. The discussion about the Housing Board is, therefore, no longer relevant. The supply, being made to the Government of West Bengal, is eligible for exemption under Sl No. 3 or 3A of the Exemption Notification, provided it satisfies other conditions. Furthermore, even if sweeping service is a composite supply, it may still attract exemption under Sl No. 3A of the Exemption Notification. Therefore, the distinction between a pure service and a composite supply does not, in the present context, make any material difference in answering the question of the Applicant. 4. It is pertinent to examine ambit of the exemption under Sl Nos. 3 or 3A of the Exemption Notification. They cover t....

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.... the previous service tax regime, the exemption was limited to certain functions specified in Sl No. 25(a) of the ST Notification; whereas, under the GST the ambit has been broadened to include all such functions as entrusted to a Panchayat or a Municipality under the Constitution. The example of ambulance service also makes it clear that the phrase 'in relation to any function' refers not to what activities the recipient of the service is engaged in, but to what service the supplier is providing. While examining whether ambulance service supplied to the Government is eligible for the exemption, the Circular does not go on to explore whether the recipient of the service is engaged in an activity listed under the Eleventh or the Twelfth Sch....

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....nservation 3 Animal Husbandry, Dairying and poultry 4 Fisheries Industry 5 Minor irrigation, water management and watershed development 6 Social forestry and farm forestry 7 Small-scale industries in which food processing industry is involved 8 Minor forest produce 9 Safe water for drinking 10 Khadi, village and cottage industries 11 Rural housing 12 Fuel and fodder 13 Rural electrification, including distribution of electricity 14 Road, culverts, bridges, ferries, waterways and other means of   communication 15 Education including primary and secondary schools 16 Non-conventional sources of energy 17 Technical training and vocational education 18 Adult and non-formal education 19 Public distribut....

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.... society, including the physically handicapped and mentally unsound 10   Urban forestry, protection of environment and promotion of ecological aspects 11   Construction of roads and bridges 12   Provision of urban amenities and facilities such as parks, gardens and playgrounds 13   Promotion of cultural, educational and aesthetic aspects 14   Burials and burials grounds, cremation and cremation grounds and electric crematoriums 15   Cattle ponds, prevention of cruelty to animals 16   Regulation of slaughter houses and tanneries 17   Public amenities including street lighting, parking spaces, bus stops and public conveniences 18   Vital statistics including registration of births....