No GST exemption on providing equipment on hire for live videography during events or programmes of Govt. Dept.: AAAR

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.