Mpower Saksham Skills, In re - Taxpublishers.in

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The Tax Publishers 2024 TaxPub(GST) 900 (AAR-Raj) IN THE AUTHORITY FOR ADVANCE RULING, RAJASTHAN MAHIPAL SINGH & MAHESH KUMAR GOWLA, MEMBER Mpower Saksham Skills, In re RAJ/AAR/2023-24/20 22 February, 2024 Applicant by: Nitesh Choudhary Partner, Tanmay Saini CA ORDER Note 1: Under section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/RGST Act would be mentioned as being under the "GST Act". The issue raised by M/s. Mpower Saksham Skills, First Floor, F-130, Cine Star, Central Spine, Vidhyadhar Nagar, Jaipur, Rajasthan-302039 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the section 97(2) (a) given as under: (b) Applicability of a notification issued under the provisions of this Act (e) Determination of the liability to pay tax on any goods or services or both A. Submission of the applicant (in brief):- The applicant M/s Mpower Saksham Skills is a partnership firm and registered under GST and having its principle place of business at Jaipur (Rajasthan) and engaged in multiple domain of business. Out of that one of the work is Security Services to the Gram Panchayats and second proposed work is Manpower Supply (Man with machine: Computer with operator) to Block Development Officer (Panchayat Samiti). The another proposed work is "Anti Termite Treatment Services" for community assets/government buildings of the Gram Panchayat, whereas the work will be awarded by Gram panchayat or Panchayat Samiti or any Government Entity will sub late the said work. B. Interpretation and understanding of applicant on question raised (in brief):- The Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 exempts the intra-state supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, namely:- SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 900 (AAR-Raj)

IN THE AUTHORITY FOR ADVANCE RULING, RAJASTHAN

MAHIPAL SINGH & MAHESH KUMAR GOWLA, MEMBER

Mpower Saksham Skills, In re

RAJ/AAR/2023-24/20

22 February, 2024

Applicant by: Nitesh Choudhary Partner, Tanmay Saini CA

ORDER

Note 1: Under section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.

Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/RGST Act would be mentioned as being under the "GST Act".

The issue raised by M/s. Mpower Saksham Skills, First Floor, F-130, Cine Star, Central Spine, Vidhyadhar Nagar, Jaipur, Rajasthan-302039 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the section 97(2) (a) given as under:

(b) Applicability of a notification issued under the provisions of this Act

(e) Determination of the liability to pay tax on any goods or services or both

A. Submission of the applicant (in brief):-

The applicant M/s Mpower Saksham Skills is a partnership firm and registered under GST and having its principle place of business at Jaipur (Rajasthan) and engaged in multiple domain of business. Out of that one of the work is Security Services to the Gram Panchayats and second proposed work is Manpower Supply (Man with machine: Computer with operator) to Block Development Officer (Panchayat Samiti). The another proposed work is "Anti Termite Treatment Services" for community assets/government buildings of the Gram Panchayat, whereas the work will be awarded by Gram panchayat or Panchayat Samiti or any Government Entity will sub late the said work.

B. Interpretation and understanding of applicant on question raised (in brief):-

The Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 exempts the intra-state supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, namely:-