https://www.taxtmi.com/caselaws?id=380405 The Appellate Authority for Advance Ruling upheld the ruling that the services provided did not qualify for exemption under Entry No. 3 of Notification No. 12/2017-Central Tax. The services were classified as "works contract services" due to substantial use of goods and the transfer of business assets to the local authority at the end of the contract period. The appellant was directed to pay GST accordingly. en-us Tue, 05 Mar 2019 00:00:00 +0530 Sat, 08 Mar 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380405 The Appellate Authority for Advance Ruling upheld the ruling that the services provided did not qualify for exemption under Entry No. 3 of Notification No. 12/2017-Central Tax. The services were classified as "works contract services" due to substantial use of goods and the transfer of business assets to the local authority at the end of the contract period. The appellant was directed to pay GST accordingly. Case-Laws GST Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380405