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Issue ID: 115122
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what is pure service under GST?

Date 25 Jun 2019
Replies 2 Replies
Views 4392 Views
Asked by
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. (AI Summary)

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

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