https://www.taxtmi.com/caselaws?id=374437 Pure services supplied without any transfer of goods to a Governmental Authority are covered by the exemption under Serial No. 3 of Notification No. 12/2017-State Tax (Rate) when the services relate to functions entrusted to a Municipality. Colony maintenance, solid waste management, water supply operation, garbage collection, cleaning, drainage and allied civic services were treated as municipal functions under Article 243W and the Twelfth Schedule. Because the recipient was constituted under State legislation and functioned under Government control, it was regarded as a Governmental Authority, and the exemption applied to the services supplied in relation to those public functions. en-us Wed, 05 Dec 2018 00:00:00 +0530 Thu, 06 Mar 2025 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374437 Pure services supplied without any transfer of goods to a Governmental Authority are covered by the exemption under Serial No. 3 of Notification No. 12/2017-State Tax (Rate) when the services relate to functions entrusted to a Municipality. Colony maintenance, solid waste management, water supply operation, garbage collection, cleaning, drainage and allied civic services were treated as municipal functions under Article 243W and the Twelfth Schedule. Because the recipient was constituted under State legislation and functioned under Government control, it was regarded as a Governmental Authority, and the exemption applied to the services supplied in relation to those public functions. Case-Laws GST Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374437