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

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.