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GST - the applicant is a local authority under the ambit of the State Govt of Uttarakhand - It seeks to know whether material procured by it from the govt or from govt authority is exempt from GST.
Held - the applicant is covered under local authority which is receiving services from IIT, Mumbai which is covered under Central Govt - Considering Sr No B of Part 3 of GST-Tariff (Services) (Chapter 99), which is a list of nil rated & exempt services, it is seen that a govt authority providing services to another govt authority is exempt from GST - However, there is no exemption on supply of goods: AAR
GST - the applicant company is engaged in the distribution of electricty - It entered into a franchisee agreement to cater to power requirements of customers in Ajmer - For this purpose the applicant created a Special Purpose Vehicle - Hence the applicant seeks to know whether it is eligible to avail exemption from GST under Notfn No 12/2017-CT(R) w.r.t. non-tariff charges recovered from customers - Also whether the applicant is liable to pay tax on recovery made from customers.
Held - Considering clarification issued under Circular No. 34/8/2018-GST dated 01.03.2018 as well as relevant provisions of CGST Act, such services are not eligible for exemption - Hence applicant is liable to pay tax on non-tariff charges recovered from its customers: AAR
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