Municipal Corporation Pratapgarh ., In re
Date: March 14, 2019
Subject Matter
Composite supply of goods and services provided to a Govt authority where supply of goods is not more than 25% of the total value of supply will attract Nil rate of duty (in relation to functions entrusted under 243W)
Summary
The applicant is Municipal Corporation of Pratapgarh district i.e. constituted as a local authority as mentioned in article 243W of Constitution of India. The applicant is receiving various services from various contractors for cleaning of road, gard…
The issue raised by Municipal Corporation Pratapgarh, situated at Nagar Parishad office, Near Bus Stand, District-Pratapgarh, Rajasthan 312605, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(a),(e) and (g), given as under : a. classification of goods and/or services or both; e. determination of the liability to pay tax on any goods o…