Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Solid waste management services supplied to a Gram Panchayat qualify for exemption under Entry No. 3 of Notification No. 12/2017 because both cumulative conditions are met: the services are pure services (not works contracts or composite supplies involving goods), satisfying the recipient/character requirement as a local authority, and the services relate to functions entrusted to Panchayats under Article 243G of the Constitution, with solid waste management falling within Eleventh Schedule entry on health and sanitation. The factual activities (collection, transportation, segregation, processing, street sweeping and public awareness) were held to fall within that scope and thus are exempt from GST.
Solid waste management services supplied to a Gram Panchayat qualify for exemption under Entry No. 3 of Notification No. 12/2017 because both cumulative conditions are met: the services are pure services (not works contracts or composite supplies involving goods), satisfying the recipient/character requirement as a local authority, and the services relate to functions entrusted to Panchayats under Article 243G of the Constitution, with solid waste management falling within Eleventh Schedule entry on health and sanitation. The factual activities (collection, transportation, segregation, processing, street sweeping and public awareness) were held to fall within that scope and thus are exempt from GST.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
