The Maharashtra Authority of Advance Ruling (AAR) ruled that GST is applicable on providing labour to the municipal corporation.
The Applicant, M/s Janki Sushikshit Berojgar Nagrik Seva Sahkari Sanstha is providing labour to the municipal corporation, which include cleaning staff, data entry operators, helpers, teachers (Psychologist and Speech therapist) for Zilla Parishad schools and colleges.
The applicant has sought advance ruling on the issue whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W.
The other issue raised was whether the meals provided to Government Ashrams for economically weaker class of students fall within Clause 1 & 2 of Twelfth Schedule of Article 243W.
Lastly, the applicant has sought the ruling on whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services.
The coram consists of T.R. Ramnani and P.Vinitha Shekhar ruled that the services provided by the Applicant are not covered under Clause 1 & 2 of Twelfth Schedule of Article 243W.
The Authority held that the meals provided to Government Ashrams for economically weaker class of students does not fall within Clause 1 & 2 of Twelfth Schedule of Article 243W.
The AAR siad that the services provided by the applicant does not fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are not in the nature of pure labour services.
Subscribe Taxscan Premium to view the Judgment
