Case Details: Authority for Advance … Continue reading “GST is leviable at 18% on providing services of water supply projects to Uttar Pradesh Jal Nigam: AAR”
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Judiciary and Counsel Details
Vivek Arya & Rajendra Kumar, Member
Facts of the Case
The applicant entered into contract of providing services of commissioning and maintenance of water supply projects to Uttar Pradesh Jal Nigam. It filed an application for advance ruling to determine taxability of services provided to Uttar Pradesh Jal Nigam (UPJN).
AAR Held
The Authority for Advance Ruling observed that Chairman and members of UPJN would be elected by State Government and not inhabitants of local area. Moreover, no local fund would be entrusted by Government with UPJN and therefore, it would not qualify as local authority. Thus, it was held that the benefit of concessional rate of GST of 12% would not be available and these services would be taxable at 18% as per residual entry at S. No. 3(xii) of Notification No. 11/2017-CT(R).
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