No GST exemption on providing equipment on hire for live videography during events or programmes of Govt. Dept.: AAAR
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 14 January, 2022
Latest from Taxmann
![Equipments on hire for live videography provided to Government Department - Classification of services - Chapter 99 [Pure Services provided to Government]](https://www.taxmann.com/post/wp-content/uploads/2022/01/No-GST-exemption-on-providing-equipment-on-hire_Jan22.jpg)
Case Details: Appellate Authority for Advance Ruling, Gujarat Ms. Jayshreeben Rameshchandra Kothari, In re - [2021] 133 taxmann.com 386 (AAAR-GUJARAT)
Judiciary and Counsel Details
-
- J. P. Gupta and Seema Arora, Member
- Amish Khandhar, CA for the Appellant.
Facts of the Case
The appellant was engaged in providing equipments on hire for live videography during events or programmes held by different Government Department. The hire charges would be paid by Government Department to appellant. It filed an application for advance ruling to determine whether services provided by it would be exempted under GST. The Authority for Advance Ruling ruled that services provided by appellant would not be exempted under Entry at Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017. It filled appeal against the ruling.
AAAR Held
The Appellate Authority for Advance Ruling observed that appellant would be required to temporarily deploy various equipments at specified places to provide ‘live videography’ of the events organized by the department of the State Government or by a Government Entity. The activity of ‘providing equipments on hire’ or ‘live videography’ would not be an activity in relation to any function entrusted to a Panchayat or a Municipality under Article 243G or Article 243W of the Constitution. Therefore, exemption provided vide Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) would not be admissible to the appellant for providing service of ‘equipment on hire’ for ‘live videography’.
Case Review
-
- Jayshreeben Rameshchandra Kothari, In re [2021] 123 taxmann.com 237 (AAR – Guj.)affirmed.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
