2019 (2) TMI 1902

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....ryana is a registered taxable person having GSTIN - 06ACTPS4403L1Z4. 2. The Applicant, under a contract since April, 2018, is supplying manpower services of tube-well operators for operation of tube-wells and boosters of drinking and irrigation water supply in various villages in Chandigarh to Executive Engineer, Project, Public Health Department, Chandigarh [hereinafter referred to as the "department"]. In the application for advance ruling, the applicant has sought clarification as to whether the provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt or taxable? 3. The applicant submits that fo....

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....ative of the applicant. Since, the question submitted for ruling was covered by clauses (b) and (e) of sub-section (2) of section 97 of the CGST/HGST Act, 2017, the application for advance ruling was admitted. Sh. Ravinder Kumar, ETO, the concerned officer in the case, also appeared before the authority and submitted his written comments, in which he has supported the version put forth by the applicant. After hearing both the parties in detail, decision was reserved, which is released today. 7. It is case of the applicant that services supplied by it are exempted, being covered under entry at Sr. No. 3 of CGST Notification No. 12/2017-CentraI Tax (Rate), dated 28th June, 2017, which is reproduced as under:- Sl.No. Chapter, Section,....