Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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Pure services provided by the applicant for survey, design, drawing, estimates, and comprehensive plan preparation related to water supply schemes qualify as services supplied to the State Government under the Atal Mission for Rejuvenation and Urban Transformation (AMRUT) project. These services relate to functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution, such as drinking water supply for domestic, industrial, and commercial purposes listed in the Eleventh and Twelfth Schedules. Consequently, the applicant's services satisfy the condition specified in serial number 3 of the exemption notification regarding the status of the recipient and the nature of services provided.
Pure services provided by the applicant for survey, design, drawing, estimates, and comprehensive plan preparation related to water supply schemes qualify as services supplied to the State Government under the Atal Mission for Rejuvenation and Urban Transformation (AMRUT) project. These services relate to functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution, such as drinking water supply for domestic, industrial, and commercial purposes listed in the Eleventh and Twelfth Schedules. Consequently, the applicant's services satisfy the condition specified in serial number 3 of the exemption notification regarding the status of the recipient and the nature of services provided.
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