Are services provided to Government entities classified as exempted services?

Last updated: 27 November 2021

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Quick Summary

This advance ruling from the Karnataka Authority for Advance Ruling addresses whether services provided to government entities are classified as exempted services under GST. The ruling, dated 29.10.2021, was presided over by members from both State and Central tax authorities. The full judgement provides detailed reasoning on the taxability of such services.

Court :
GST, BANGALORE , KARNATAKA

Brief :
Whether the applicant is correct in classifying the services provided to the Government entities as exempted services? Whether the applicant is correct in claiming exemption under Sl.No.3 of Notification 12/2017 dated 28th June 2017 for the said exempted services?

Citation :
KAR ADRG 60/2021

THE AUTHORITY FOR ADVANCE RULING IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009
Advance Ruling No. KAR ADRG 60/ 2021 Dated: 29.10.2021
Present:
1. Dr. M.P. Ravi Prasad Additional Commissioner of Commercial Taxes Member (State)
2. Sri. T. Kiran Reddy Joint Commissioner of Customs & Indirect Taxes Member (Central)

Please find attached the enclosed file for the full judgement.

FAQ :

The ruling's main question is whether services provided to government entities are considered exempted services for Goods and Services Tax (GST) purposes.

This advance ruling was issued by the Authority for Advance Ruling in Karnataka, under the Goods and Services Tax (GST) regime.

The advance ruling was given on 29th October 2021.

The ruling was presided over by Dr. M.P. Ravi Prasad, Additional Commissioner of Commercial Taxes (Member, State), and Sri. T. Kiran Reddy, Joint Commissioner of Customs & Indirect Taxes (Member, Central).