AI Drafter 
TaxTMI 
TaxTMI 
2022 (11) TMI 1181
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....ecord, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the applicant or the appellant has been given an opportunity of being heard. 2. Under Section 103 (1) of the Act, this advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a) On the applicant who had sought it in respect of any matter referred to in sub-Section (2) of Section 97 for advance ....
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....ewerage Board have paid Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members and Vehicle insurance Policy taken to provide Insurance to the vehicles owned by the Board. 2. In their opinion they are exempt from paying GST in view of the Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt 28th June, 2017, wherein it is provided that 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 by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Const....
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....hicles are directly used for to provide services under Schedule XII of the Constitution. No, if they are used for transportation of employees/board member/other persons with no direct relationship to functions discharged under Article 243W. 5. Aggrieved by the order of the lower authority, present application has been filed by the applicant questioning the impugned order. Whether the appeal is filed in time: 6. The applicant has informed in this application filed before this authority that the date of communication of advance ruling is 03.06.2022. the application is file on 03.07.2022. Hence, the application is found to be filed in time i.e. within thirty days from the date of communication of advance ruling. Personal Hearing....
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....upply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority [or a Government Entity]1 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 Inserted vide notification No. 2/2018 - Central Tax (Rate) dt 25.01.2018. The definition of 'Governmental authority' is: 2[(zf) ―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 90 per....
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....any goods) 2) The services provided should be by way of any activity in relation to any function entrusted to a Municipality under article 243W of the Constitution. 3) After 01-01-2022, exemption is available only if it is provided to Central Government, State Government and Local Authority only Since, insurance services are pure services; the condition at Sl.No 1 is satisfied. Regarding condition at Sl. No 2: If the services procured by the board are by way of any activity in relation to any function entrusted to a Municipality (like water supply and sewerage), the supply is exempt from tax. The insurance supplies made to the board for its employees and their family members are not in relation to any function entrusted....
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.... to the value of goods for the purposes of assessment...." Similarly, the Phrase 'in relation to' mentioned in Sl. No 3 of Central tax (rate) notification no 12/2017 is to be read as meaning a direct and proximate relationship to any function entrusted to a Municipality under article 243W of the Constitution in present case Water supply and sewerage. The insurance services for employees and employees family members received by the applicant is not in direct and proximate relation to water supply and sewerage related function entrusted under Article 243W, hence the supply received by the applicant does not fall under Sl.No 3 of Central tax (rate) notification no 12/2017 and are not exempted. The board also receives insurance service....