TaxTMI 
TaxTMI 
TaxTMI 
what is pure service under GST? is all pure services are exempted under GST?
what is pure service under GST?
Guest
Understanding 'Pure Service' Tax Exemption Under GST: Government Services Exempt Per Notification No. 12/2017-C.T. (Rate) A query was raised about the definition and tax exemption status of 'pure service' under the Goods and Services Tax (GST). A respondent clarified that pure service refers to the supply of services without any accompanying goods, such as manpower supply, architectural, and consulting services. Not all pure services are exempt from GST; however, those provided to the government are exempt as per Notification No. 12/2017-C.T. (Rate). An example of a non-pure service is a works contract, which involves the supply of goods. Another participant acknowledged the clarity of this explanation. (AI Summary)