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Empowering skills of rural artists by society without middlemen is classified as "pure service" and exempt from GST

Shanti Prime Publication Pvt. Ltd.

Authority for Advance Ruling — Pure Services – The applicant Uralungal Labour Contract Co-op. Society Ltd. is a labour contract co-operative society. The applicant is engaged in construction of roads, bridges and other public infrastructure for Government and other institutions and accredited agency for Govt. of Kerala. The applicant has been appointed as an administrative agency for execution of a programme Livelihood for Artists and Local Art Hubs to empower the skills of rural Artists and Artisans, initiated by the Kerala government. The applicant sought an advance ruling as to whether the execution of “Livelihood for Artists and Local Art Hubs” as an administrative agency fall under taxable service as per the provision of the GST Act.
Held that:- The Hon’ble Authority for Advance Ruling held that activities performed by the applicant falls under the category of pure services as per Sr. No.3 of Notification No. 12/2017 CTR dated 28-06-2017 and is exempted from GST.—The Uralungal Labour Contract Co-Op Society Ltd., In Re… [2019] 10 TAXLOK.COM 056 (AAR-Kerala)