Case Details: In re : Akshara (2025) 32 Centax 366 (A.A.R. - GST - Ker.)
Judiciary and Counsel Details
- S/Shri Jomy Jacob IRS and
- Mansur M.I., Members
- Shri Harikumar, Adv. for the Applicant.
Facts of the Case
The Applicant entered into an agreement with the local authorities of a municipality for providing services consisting of repairs and maintenance of public street lights infrastructure and supply of manpower. These services were performed pursuant to a work order issued by the said local authorities. The Applicant submitted that the activity constituted a pure service covered under Chapter 99 of the GST Tariff and was exempt from tax under ‘Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017’. The matter was accordingly placed before the Authority for Advance Ruling (AAR), Kerala.
AAR Held
The AAR Kerala held that the activity undertaken by the Applicant, involving provision of pure services of repairs and maintenance of public street lighting infrastructure and supply of manpower based on the work order issued by the local authorities, falls within the purview of GST. However, the same is exempt under ‘Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017’.
List of Cases Cited
-
Shiv Flour Mill, In re — [2022] 143 taxmann.com 187 (AAAR-WEST BENGAL) — Referred [Para 4.2]
List of Notifications Cited
- Notification No. 2/2018-Central Tax (Rate), dated 25-01-2018,
- Notification No. 11/2017-Central Tax (Rate), dated 28-06-2017,
- Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017,
- Notification No. 16/2021-Central Tax (Rate), dated 18-11-2021.
