2025-VIL-95-AAR
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SGST Advance Ruling Authority

GST – Kerala AAR - Municipal functions, Pure services, Composite supply – Applicant entered into an agreement with the Kayamkulam Municipality for the electrical maintenance contract, including the repair and maintenance of public street lights - Whether the activity of the applicant of providing 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 is exigible to GST – HELD - The activity of providing 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 is exempt from GST under Entry 3 of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017. The Municipalities are Local Authorities under the GST law, and the maintenance of public street lighting falls within the Constitutional functions of Municipalities under Article 243W. Therefore, the pure service supply to the municipality is eligible for the GST exemption – Ordered accordingly - Whether the supply of street light maintenance services to various departments under the local authority provided by the applicant is eligible for exemption from GST as per Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017, as amended, being pure services as per the definition and relating to the functions listed under Articles 243G and 243W of the Constitution – HELD - The supply of street light maintenance services to various departments under the local authority provided by the applicant is eligible for exemption from GST as per Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017, as amended, as it is a pure service relating to the functions listed under Article 243W of the Constitution - Whether the services of street light maintenance provided to various Government authorities and Government entities by the applicant where the value of goods consumed is less than 25% of the total contract value, are eligible for exemption from GST as provided under Sr. No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017, as amended by Notification No. 16/2021-Central Tax (Rate) dated 18-11-2021, being pure services as per the definition and relating to the functions listed under Articles 243G and 243W of the Constitution – HELD - The services of street light maintenance provided to various Government authorities and Government entities by the applicant, where the value of goods consumed is less than 25% of the total contract value, are eligible for exemption from GST as provided under Sr. No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017, as amended by Notification No. 2/2018-Central Tax (Rate) dated 25-01-2018, as it is a composite supply of goods and services where the value of goods does not exceed 25% of the total contract value, and the services relate to the functions listed under Article 243W of the Constitution.
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