2020 (12) TMI 189

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....ion 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant is stated to be providing conservancy service to the (i) Station Commander, Bagrakot Military Station, (ii) Office of Chief Medical Superintendent N.F. Railway, Alipurduar Junction and (iii) Sukna Military Station. The applicant seeks a ruling on whe....

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....onditions of the work etc. to establish that he supplies pure service and, therefore, the exemption under Sl No. 3 of the Exemption Notification applies to his supplies. 2.3 The applicant seeks a ruling for recipients mentioned in para 1.1 [Point no (ii)], but submits contract agreements only for Sukna Military Station and Bagrakot Military Station. During final hearing dated 28/09/2020, the applicant places three contract agreements (i) Work Order of Binnaguri Military Station (ii) Pedong Military Station (iii) Narang Military Station. Though in the application in GST ARA 01[ Point no 14] applicant don't seek ruling for Binnaguri, Pedong and Narang Military Station. Observations and findings of the Bench 3.1 In its Circular No. 5....

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....tution. These functions are in the nature of public welfare service that the governments on their own, and sometimes through governmental authorities/entities, do provide to the citizens. When the activity is in relation to any such function, the supply to the governments or governmental authorities/entities or local authorities is exempt from paying GST under Sl No. 3 or 3A of the Exemption Notification, provided it is either a pure service or a composite supply, where the supply of goods does not constitute more than 25% of the value. 3.3 The Applicant's eligibility under Sl No. 3 or 3A of the Exemption Notification should, therefore, be examined from three aspects: (1) whether the supply being made is pure service or a composite suppl....