TaxTMI 
TaxTMI 
2019 (10) TMI 944
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....ach under the CGST Act and the KGST Act. 2. The Applicant is a proprietary concern and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: a) Whether the applicant has to charge GST for the service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organization? If so at what rate? b) Whether this service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organizations is exempted by way of Ent....
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....ahanka site. In the instant case, Karnataka Rural Infrastructure Development Limited (KRIDL) subcontracted the same work to applicant to shift the waste from KCDC plant to Yelahanka site. 3.4. The applicant has used Hitachi, ten wheeler tippers on hire basis to collect the waste from KCDC plant by using tarpaulin to cover the waste and unload the waste at a landfill site in Yelahanka and also do the leveling of the waste at the landfill site after unloading the waste. The effective control of the vehicle vested with the applicant and payment for the above service is received on the basis of number of loads transported from KCDC plant to Yelahanka landfill site at the end of the day. 3.5. The contention of the applicant is that this is ser....
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.... Burials and burial grounds; cremations, cremation grounds and electric crematoriums. o. Cattle prounds prevention of cruelty to animals. p. Vital statistics including registration of births and deaths. q. Public amenities; including street lighting, parking lots, bus stops and public conveniences. r. Regulation of slaughter houses and tarneries. 9. Sri Shankar P, GSTP and the authorised representative of the applicant, appeared for personal hearing proceedings held on 27-03-2019 and reiterated the facts narrated in their application. 10. FINDINGS & DISCUSSION: 10.1 We have considered the submissions made by the Applicant in his application for advance ruling as well as the submissions made by Sri Shankar.P, GSTP during personal ....
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....r: "Pure Services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or local authority or a Governmental authority or a Government entity by way of an activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution." Three conditions need to be satisfied for a service to be covered under this entry of the notification so that the same can be exempted and they are: 1. It must be pure service not involving any supply of goods 2. It must be provided to the Central Government. State Government ....
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....ntal Authority" as under: a Governmental Authority means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with ninety percent or more participation by way of equity or control, to carry out any function entrusted to a Panchayat under article 243G or to municipality under article 243 W of the Constitution." M/s KRIDL is established as a Company by the Government of Karnataka and is entrusted the work of creating assets in the State of Karnataka and hence is not a Governmental Authority as per the definition of the term. Further the issue whether KRIDL is a Government entity or not is examined. The term "Government Entity" is defined in cla....