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    <title>GST Applies to Energy-Efficient Street Lighting Services with Infrastructure; Not Exempt as &quot;Pure Services&quot; Due to Goods Involvement.</title>
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    <description>Levy of GST - Supply of goods or not - pure services - providing energy efficient street lighting services with infrastructure to BMC - pure service should mean pure unadulterated service not mixed with any other element (in this case without any mixture of goods) - Benefit of exemption is not available.</description>
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