Pure services (without involvement of any supply of goods) provided by the applicant to Directorate of Public Health Engineering, Government of West Bengal, as enumerated in the application, is exempt from GST.
Authority for Advance Ruling — Services provided to local authority – The applicant is engaged in operation of water pump and safeguarding pumping machinery at various Pump Houses in different locations for supply of drinking water to the public and hospitals upon receipt of work order from Directorate of Public Health Engineering, Government of West Bengal. The applicant is of the opinion that he provides services to local authority described in Article 243G and Article 243W of the Constitution of India. The applicant has sought an advance ruling as to whether the services provided by him, is exempt from GST or not. The authority observed that the services provided by the applicant for operation of water pump and safeguarding pumping machinery for supply of drinking water is found to be a matter as listed in the Eleventh and/or Twelfth Schedule in relation to functions entrusted to a Panchayat under Article 243G and/or to a municipality under Article 243W of the Constitution of India.
Held that:- The Hon’ble Authority for Advance Ruling held that pure services (without involvement of any supply of goods) provided by the applicant to Directorate of Public Health Engineering, Government of West Bengal, is exempt from GST vide entry serial number 3 of the Notification No. 1136 F.T. dated 28.06.2017 [corresponding central Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017].
Pure services (without involvement of any supply of goods) provided by the applicant to Directorate of Public Health Engineering, Government of West Bengal, as enumerated in the application, is exempt from GST.
Authority for Advance Ruling — Services provided to local authority – The applicant is engaged in operation of water pump and safeguarding pumping machinery at various Pump Houses in different locations for supply of drinking water to the public and hospitals upon receipt of work order from Directorate of Public Health Engineering, Government of West Bengal. The applicant is of the opinion that he provides services to local authority described in Article 243G and Article 243W of the Constitution of India. The applicant has sought an advance ruling as to whether the services provided by him, is exempt from GST or not. The authority observed that the services provided by the applicant for operation of water pump and safeguarding pumping machinery for supply of drinking water is found to be a matter as listed in the Eleventh and/or Twelfth Schedule in relation to functions entrusted to a Panchayat under Article 243G and/or to a municipality under Article 243W of the Constitution of India.
Held that:- The Hon’ble Authority for Advance Ruling held that pure services (without involvement of any supply of goods) provided by the applicant to Directorate of Public Health Engineering, Government of West Bengal, is exempt from GST vide entry serial number 3 of the Notification No. 1136 F.T. dated 28.06.2017 [corresponding central Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017].