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.
Levy of GST- The present appeal concerns, one such ICT project being implemented by the Appellant in the State of Odisha. The Odisha Madhyamik Shiksha Mission to implement ICT project in 4000 Government schools and Government aided higher secondary schools across the State of Odisha.
The Appellant has filed an application before the Authority for Advance Ruling of Odisha, seeking an Advance Ruling on the applicability of Entry No. 72 of Notification No. 12/2017-Central Tax read with Entry No. 72 of Notification to the services provided by them under the ICT @ School Project.
AAR odisha held that the Appellant is not entitled to the benefit of exemption under Entry No.72 of Notification No.12/2017-Central Tax(Rate).
Aggrieved by the above mentioned Ruling, the Appellant i.e. M/s.TCIL have filed the subject appeal on 09.01.2020 before the Odisha Appellate Authority for Advance Ruling.
we hold that the consideration received by the Appellant in respect of provision of supply could not be treated as the consideration for only service rendered. Moreover, under Schedule II of Para 1(c) of the CGST Act, 2017/SGST Act, 2017, it is clearly defined that any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods.
the Appellant have failed to meet the primary requirement of the conditions of the notification i.e., the supply has to be a supply of Service provided to the Central Government, State Government or Union Territory Administration; we refrain from discussing the other aspects of the notification and pass the following order.
We uphold the Advance Ruling passed by the Authority for Advance Ruling, Odisha, made under Section 98 of the Goods and Services Act, 2017.