TaxTMI 
TaxTMI 
2025 (12) TMI 987
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....uling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression 'GST Act' would mean the CGST Act and the WBGST Act both. 1.2 The applicant provides security services and scavenging services on contractual basis to various WB State Govt Medical Colleges & Hospitals, District Hospitals, Sub Divisional & other hospitals in West Bengal. The society is submitting bills in every month for claiming security/scavenging bills in the form of (a) wages (b) employer portion of EPF & ESIC and (c) bonus (Bonus claimed once in a year during Durga Puja). The society is submitting bills along with 18% GST (CGST & SGST) of above components and depositing the same th....
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....der Notification No. 12/2017-Central Tax (Rate) Dated 28.06.2017? 4.4 Before going into the details of the discussion, we should discuss some concepts which will act as reference in the latter part of the discussion. Pure Service: This term has not been defined in the provisions of the GST Act. This term has reference in serial no. 3 of Notification No. 12/2017-Central Tax (Rate) Dated 28.06.2017, as amended. Pure Services exclude works contract service or other composite supplies involving supply of goods. So supply of services which does not involve any supply of goods can be regarded as pure service. Composite Supply: Section 2(30) of the CGST Act defines Composite Supply as supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. Article 243G: This Article of the Constitution of India reads as under: Powers, authority and responsibilities of Panchayats.-Subject to the provisions of this Constitution, the Legislature of a State....
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....Public distribution system. 29. Maintenance of community assets. Article 243W: This Article of the Constitution of India reads as under: Powers, authority and responsibilities of Municipalities, etc.-Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow- (a) the Municipalities with such powers and authority as may be necessary to enable them to function as institutions of self-government and such law may contain provisions for the devolution of powers and responsibilities upon Municipalities, subject to such conditions as may be specified therein, with respect to- (i) the preparation of plans for economic development and social justice; (ii) the performance of functions and the implementation of schemes as may be entrusted to them including those in relation to the matters listed in the Twelfth Schedule; (b) the Committees with such powers and authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule. Now the Twelfth Schedule contains the following entries in respect of ....
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....Rate) dated 28.06.2017, three conditions as under are to be fulfilled simultaneously: 1. The service must be a pure service. It should not be works contract service or other composite supplies involving supply of any goods. 2. The service is to be provided to the Central or State Government or Union Territory or a local authority or a Governmental authority. 3. The service provided must be done by way of any activity in relation to any function entrusted to a Panchayat or Municipality under article 243G or 243W of the Constitution of India respectively. 4.7 The applicant has placed before us following three documents: A) Invoice No. ERS/0331/25-26 dated 01.09.2025 issued by the applicant to the MSVP, Burdwan Medical College & Hospital, Burdwan B) Invoice No. BSMCH/B/2023-24 dated 21.09.2024 issued by the applicant to the MSVP, Bankura Sammilani Medical College & Hospital, Bankura C) Order No. 149 - HS (MS)/ HFW - 231/2025 Dated 22.08.2025 of the Health & Family Welfare Department, Government of West Bengal in respect of post-facto approval of an extension of the service of providing security personnel by the applicant As p....