The Applicant’s supply to Bagrakote and Sukna Military Stations, is exempt under Sl No. 3 of the Exemption Notification.
Classification of service— In the instant case, the Applicant is stated to be providing conservancy service to the (i) Station Commander, Bagrakot Military Station, (ii) Office of Chief Medical Superintendent N.F. Railway, Alipurduar Junction and (iii) Sukna Military Station.
The applicant seeks a ruling on whether the above supply is exempted
The applicant seeks a ruling on whether the above supply is exempted in terms of Sl No. 3 or 3A of Notification No. 11/2017 – Central Tax (Rate) dated 28/06/2017
The applicant performs waste disposal activities by engaging garbage lifting vehicles and other cleaning equipment. There is, however, no reference to any supply of goods in the course of executing the work. The vehicles used and the fuel consumed and the machinery used do not result in any transfer of property in goods to the recipient. Based on the above documents, it may, therefore, be concluded that the applicant’s supply to the recipient is a pure service.
Held that— The applicant’s supply to Bagrakot Military Station and Sukna Military Station is exempt from the payment of GST under Sl No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017