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Operation and maintenance work order given by Municipal Corporation would be exempt only subject to fulfilment of conditions that the value of supply of goods does not exceed 25% of value of composite supply.

Shanti Prime Publication Pvt. Ltd.

Classification of supply—the applicant, seeking an advance ruling in respect of the applicability of GST on:

1) Determination of GST leviable on operation and maintenance work order given by municipal corporations.
2) Admissibility of ITC (input Credit tax) of purchases against such work order.
3) Determination of responsibility of municipal authority of discharging such GST Liability payable to contractor.

4) Applicability of GST on Service Contract where labour job Contribute 95% to 98 of Contract Value and 2-3% as Oil and Lubricant and pertains to consumable Purchase to operate the Existing Plant.

Held that—
1) Under GST Act, 2017, their services attracted CGST & SGST @ 9% each with effect from 01.07.2017 and CGST & SGST @ 6% each with effect from 22.08.20171 Post 25.01.2018, their services would be exempt only subject to fulfilment of conditions that the value of supply of goods does not exceed 25% of value of composite supply.

2) The applicant is eligible for availing ITC (input Credit Tax) of purchases against such work order under the GST Act/ Rules subject to the terms and conditions mentioned in section 16 to 21 of the GST ACT and rules 36 to 45 of the GST Rules, 2017.

3) The liability to pay GST is on the supplier, being a legal liability and no comments are offered in respect of recovery or otherwise from the recipient.

4) Under GST Act, 2017, their services attracted CGST& SGST @ 9% each with effect from 01.072017 and CGST & SGST @ 6% each with effect from 22.08.2017. Post 25.01.2018, their services would be exempt only subject to the fulfilment of condition that the value of supply of goods does not exceed 25% of value of composite supply.—Khilari Infrastructure Private Limited [2018] 2 TAXLOK.COM 261 (AAR-Maharashtra)

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