what is pure service under GST?

[Guest]

what is pure service under GST? is all pure services are exempted under GST?

[KASTURI SETHI]

Supply of service without involving any supply of goods is called ‘pure service’. For example ; supply of manpower for various items of work i.e. cleanliness of roads, public places, architect services, consulting engineer services, advisory services, and like services provided by business entities not involving any supply of goods would be treated as supply of pure services.All pure services are not exempted. Pure services provided to Government is exempted vide Notification No. 12/2017-C.T. (Rate), dated 28-6-2017.

Example of not-pure-service

Works Contract Service is not a pure service as it involves supply of goods.

[DR.MARIAPPAN GOVINDARAJAN]

Shri Sethi clearly explain the pure services.

AI Summary

Pure service under GST - services supplied solely without goods, government-supplied pure services attract exemption. Pure service under GST denotes a supply consisting solely of services without any supply of goods; examples include manpower provision, architectural, engineering and advisory services. Works contract services, which involve goods, are not pure services. Not all pure services are exempt; pure services supplied to the Government are treated as exempt under the applicable GST notification.