no outages in the Aadhaar – PAN/EPFO linking facility. All its services are stable and functioning fine.

Short Background and Analysis:

  1. Circular No. 149/05/2021-GST Applicability of GST on supply of food in Anganwadis and Schools- Anganwadis to be part of pre-school whether or not sponsored by govt. grant. The same shall be duly covered by Entry 66 clause (b)(ii) of NN-12/2017-CT (R) dated 28-06-2017.
  2. Circular No. 150/06/2021-GST Applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)- As recommended by the GST Council, it is hereby clarified that Entry 23A of NN-12/2017-CT(R) does not exempt GST on the annuity (deferred payments) paid for the construction of roads.
  3. Circular No. 151/07/2021-GST GST on supply of various services by Central and State Board (such as National Board of Examination)-

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(i) GST is exempt on services by Central or State Boards or NBE of conduct of exam including entrance exam vide S. No. 66 (aa) of NN-12/2017-CT(R).

(ii) GST is also exempt on input services relating to admission, exam, such as online testing service, result publication, the printing of notification for examination, admit card & questions papers, etc, vide S. No. 66 (b) (iv) of NN-12/2017-CT(R).

(iii) GST @ 18% applies to other services provided by such Boards, such as accreditation to an institution or to a professional to authorize them to provide their respective services.

  1. Circular No. 152/08/2021-GST Rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis. It is has been clarified that works contract service provided by way of construction such as of ropeway shall fall under S. No. 3(xii) of NN-11/2017-CT(R) and attract GST at the rate of 18% and not 12%.
  2. Circular No. 153/09/2021-GST GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS- The said supply is not eligible for exemption in S.No. 3A of NN-12/2017-CT (R) dated 28-06-2017 if the value of goods supply in such a composite supply exceeds 25%, then GST will be 5% provided to a registered person by a job worker. (entry S.No. 26 of NN-12/2017-CT (R) dated 28-06-2017.
  3. Circular No. 154/10/2021-GST GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them such service is specifically exempt under S.No. 34A of NN-12/2017-CT (R) dated 28-06-2017.
  4. Circular No. 155/11/2021-GST Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System. GST rate on these items and related components shall be 12% and for any other components, respective rate notification shall be referred.

PS: This is just a small summary or gist of these circulars for detailed analysis please go through the circular attached herewith.


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