https://www.taxtmi.com/caselaws?id=374559 The services provided by the Applicant to CMWSSB and TWAD, involving inspection of materials for quality assurance, are deemed as "Pure Services" exempt from CGST and SGST under SI.No. 3 of Notification No. 12/2017-CT (Rate) dated 28th June 2017. The Applicant's services to these governmental authorities, responsible for municipal functions, fall within the exemption criteria. The ruling did not address the issue of whether the Applicant can claim SGST credit by issuing a Credit Note for previously taxed invoices. en-us Wed, 28 Nov 2018 00:00:00 +0530 Thu, 06 Mar 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374559 The services provided by the Applicant to CMWSSB and TWAD, involving inspection of materials for quality assurance, are deemed as "Pure Services" exempt from CGST and SGST under SI.No. 3 of Notification No. 12/2017-CT (Rate) dated 28th June 2017. The Applicant's services to these governmental authorities, responsible for municipal functions, fall within the exemption criteria. The ruling did not address the issue of whether the Applicant can claim SGST credit by issuing a Credit Note for previously taxed invoices. Case-Laws GST Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374559