TaxTMI 
TaxTMI 
2020 (5) TMI 416
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....ions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act 2017 and Karnataka Goods and Service Tax Act 2017 (herein after referred to as CGST Act, 2017 and SGST Act, 2017) by M/s THE NURSERYMEN CO-OPERATIVE SOCIETY LTD, Lalbagh, Double Road Gate, Bengaluru 560004 (herein after referred to as Appellant) against the advance Ruling No. KAR/ADRG 102/2019 dated 30th Sept 2019 = 2019 (10) TMI 795 - AUTHORITY FOR ADVANCE RULING, KARNATAKA. Brief Facts of the case: 3. The Appellant is an Association of Persons and ....
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....tted that on account of the ruling given by the lower Authority, the inward supply of the Appellant becomes taxable. The same inward supply becomes outward supply to the government organizations like BBMP, KSRTC, etc; that the outward supply is exempt as per the entry No 3 of Notification No 12/2017 dt 28-06-2017; that this is purely back to back contract from government agencies to sub-contractors. Hence taxing of these transactions affect the main intention of Article 243G and 243W of the Constitution. 6.2. They submitted that the activity of maintenance of community assets mentioned in entry no 29 to Schedule II of Article 243G of the Constitution falls under exemption in GST as per No 3 of Notification No 12/2017 CT (R) dated 28-06-201....
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....nd were represented by Shri. Srinivas, Advocate who reiterated the submissions made in the grounds of appeal. DISCUSSIONS AND FINDINGS 8. We have gone through the records of the case and considered the submissions made by the Appellant in their grounds of appeal as well as at the time of personal hearing. 9. We find that the Appellant has committed delay in filing the present appeal by 14 days. The impugned order of the lower Authority dated 25.09.2019 was received by the Appellant on 25.11.2019. In terms of Section 100(2) of the CGST Act, every appeal to this Authority should be filed within a period of 30 days from the date on which the Advance Ruling order is communicated to the aggrieved party. The proviso to Section 100(2) empowers ....
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....f) Description of Service Rate (per cent) Condition 1 2 3 4 5 3 Chapter 99 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] 2 by way of any 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. Nil Nil 3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to ....
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....ctor is a Co-operative Society and not an entity specified in SI.No 3 and 3A. When this criterion of the Notification is not satisfied, the sub-contractors as suppliers of service, will not be eligible for the exemption under the entries 3 or 3A of the above said Notification. 14. It is the argument of the Appellant that if the exemption is not available to the sub-contractors, then the GST paid by the Appellant on the inward supply from the sub-contractors will become a cost to them since they will not be eligible to avail the input tax credit of the tax paid on the inward supply, for the reason that the output supply made by them to the Government Department is exempted. While we agree that the Appellant will not be eligible for the inpu....