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Odisha Knowledge Corporation Limited isn’t Govt. body; benefit of GST exemption not available

July 10, 2018[2018] 95 86 (AAR-ODISHA)

GST : Services provided by applicant to Government and Government aided higher secondary schools under ICT project being for supply of goods and services including training are not covered under Entry 72 of Notification No.12 of 2017 dated 28-6-2017, to be entitled to benefit of exemption from GST as

(i)   Recipient of service OKCL is a body corporate which cannot be regarded as Government.
(ii)   Supply undertaken by applicant is in nature of composite supply. It includes supply of goods and services which are not naturally bundled. Each of components of composite supply are distinctly identifiable both in terms of quantify and value. Service provided or to be provided is not exclusively in nature of training programme.
(iii)   Though, source of funding for service is State Government and Central Government, yet, as per contract, payment responsibility is vested on OKCL.
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