Shanti Prime Publication Pvt. Ltd.
Applicability of GST — Applicability of provisions of S.No.3 & 3A of Table oft Notification No. 12/2017 dtd.28.06.2017 as amended from time to time on services supplied to the company (As mentioned in Sr. No. 14 of the Application).
Ruling—
We find from the application that the Applicant has made a specific mention of Sr. No.3A to notification no. 12/2017, which provides NIL rate of GST for composite supply of goods and services where the value of supply of goods constitute not more than 25% of the value of composite supply provided to the Central government or state government etc. by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. However, we do not find any specific mention of services in this context in the application. It is pertinent to mention here that applicability of Sr.No.3A will be supply specific and not supplier or recipient specific. Thus it is not possible to give nay ruling about applicability of Sr.No.3A to Applicant, particularly in absence of any specific mention of supply of goods or service or both.Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited, In Re… [2018] 6 TAXLOK.COM 075 (AAR-Madhya Pradesh)