https://www.taxtmi.com/caselaws?id=374437 The ruling determined that the services provided by the applicant to the Chhattisgarh Housing Board are exempt from GST under Notification No. 12/2017 as they are considered "pure services" related to functions entrusted to municipalities under Article 243W of the Constitution. The exemption applies as long as there is no transfer of property in goods and the services are provided to specific governmental entities. The supply of services for colony maintenance work to CGHB, including solid waste management, water supply, garbage collection, and cleaning of various areas, is treated as exempt under the mentioned notification. en-us Wed, 05 Dec 2018 00:00:00 +0530 Wed, 10 Apr 2019 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374437 The ruling determined that the services provided by the applicant to the Chhattisgarh Housing Board are exempt from GST under Notification No. 12/2017 as they are considered "pure services" related to functions entrusted to municipalities under Article 243W of the Constitution. The exemption applies as long as there is no transfer of property in goods and the services are provided to specific governmental entities. The supply of services for colony maintenance work to CGHB, including solid waste management, water supply, garbage collection, and cleaning of various areas, is treated as exempt under the mentioned notification. Case-Laws GST Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374437