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The activities of the applicant by way of supply of goods and services under the ICT project are not covered under Entry 72 of the notification no. 12/2017 dated 28.06.2017, to be entitled to the benefit of exemption from GST.

Shanti Prime Publication Pvt. Ltd.

Classification of Service — Authority for Advance Ruling — Taxability in respect of Entry No. 72 of Notification No. 12/2017-CT – The applicant sought for a clarification on the applicability of Entry No. 72 of Notification No. 12/2017-CT, regarding the services provided by the applicant to the government under the ICT i.e. School Project. The applicant sought ruling on the applicability of this Entry to its business transactions to ascertain whether such transaction is exempted from the levy of GST. The applicant submitted that Odisha Madhyamik Shikha Mission (OMSM) of Govt. of Odisha had mandated the Odisha Knowledge Corp. Ltd. (OKCL) to implement ICT project in 4000 govt. and govt. aided higher secondary schools, for which OKCL floated a tender for supply, installation, maintenance and commissioning of Projection System, Interactive White Board, Computer Hardware, etc. for 5 years in 4000 schools. The applicant was a successful bidder and was awarded the tender to execute the contract in one zone. The applicant submitted that the entire infrastructure was used by the teachers to impart computer training and hence the applicant was engaged in single supply of computer training services.
Held that:- The Hon’ble Authority for Advance Ruling held that the recipient of the service OKCL is a body corporate which cannot be regarded as Government. The supply is in the nature of composite supply. It includes supply of goods and services which are not naturally bundled. The service provided or to be provided is not exclusively in the nature of training programme. As per the contract, the payment responsibility is vested on OKCL. Therefore, the activities of the applicant by way of supply of goods and services under the ICT project are not covered under Entry 72 of the notification no. 12/2017 dated 28.06.2017, to be entitled to the benefit of exemption from GST.Telecommunication Consultants India Ltd (Tcil) [2018] 5 TAXLOK.COM 006 (AAR-ODISHA)