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- Whether supplies made to Government falls under article 243G or 243W of the constitution and is eligible for exemption ?
Whether supplies made to Government falls under article 243G or 243W of the constitution and is eligible for exemption ?
Issue Favourable to Tax Payer ?:- yes
Held - It could be seen from the list supra that the functions entrusted to the municipalities at SI.No. 13 are Promotion of cultural, educational and aesthetic aspects, from which it can be inferred that promotion of educational aspects are part of the functions. There are four main aspects of education i.e congnitive, affective, psychomotor and social. Each one contributes to a student's overall development and learning. Cognitive developmen.....
Issue Favourable to Tax Payer ?:- yes
Held - The applicant is providing manpower services like FDA, SDA, Typists, drivers Data Entry Operator, "D" Group etc to Zilla Panchayat/Taluk Panchayat/ Social welfare department/Backward Classes Welfare Department. But these manpower services are not provided 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.....
Issue Favourable to Tax Payer ?:- yes
Held - The agreement between the applicant and the State Government for supply of fortified Wholemeal Atta/Atta is found to be executed in terms of G.O. No. 2834-F.S. dated 6th September, 2017. The said Notification provides guidelines for the procedure of empanelment of flour mills/ attachakki to convert wheat into fortified atta/wholemeal atta in pursuance of clauses 36 and 37 of the West Bengal Public Distribution System (Maintenance & .....
Issue Favourable to Tax Payer ?:- no
Held - The applicant is providing manpower supply for tissue culture production and for handling the process of research on flowers, planting and growing for Horticulture department, Government of Karnataka. Now let us see whether tissue culture is covered under 1st entry of eleventh schedule which says 'Agriculture, including agricultural extension'.
In view of the above we observe that, tissue culture is not same as agriculture and the.....
Issue Favourable to Tax Payer ?:- yes
Held - From the documents produced before us, we find that the applicant has received work order for a number of municipalities in West Bengal under Swachh Bharat Mission/Mission Nirmal Bangla. The functions entrusted to a municipality under the Twelfth Schedule to Article 243W inter alia contain Public health, sanitation conservancy and solid waste management. We, therefore, hold that the supply involved in the instant case is in relation to .....
Issue Favourable to Tax Payer ?:- yes
Held - The agreement between the applicant and the State Government for supply of fortified Wholemeal Atta/Atta is found to be executed in terms of G.O. No. 2834-F.S. dated 6th September, 2017. The said Notification provides guidelines for the procedure of empanelment of flour mills/ attachakki to convert wheat into fortified atta/wholemeal atta in pursuance of clauses 36 and 37 of the West Bengal Public Distribution System (Maintenance & .....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?