Case LawAdvance No. GST-ARA-89/2019-20/B- 62
Work Group Sushikshit Berojgar Nagrik Sewa Sahkari Sanstha Maryadit ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 15, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhar, Ramnani
Subject
Supply of manpower to a Municipal Corporation for collecting parking fees is not exempt from GST
Summary
1. Whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W? Applicant has submitted that, to the Amravati Municipal Corporation, they are providing: (1) manpower for collecting parking fee…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as ”the CGST Act and MGST Act” respectively ] by M/s. WORK GROUP SUSHIKSHIT BEROJGAR NAGRIK SEWA SAHKARI SANSTHA MARYADIT AMRAVATI., the applicant, seeking an advance ruling in respect of the following ques…