https://www.taxtmi.com/caselaws?id=381936 Pure labour services with no supply of goods were treated as exempt under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) because they were supplied in relation to municipal functions under Article 243W. The activities of creating fire lines, plantation of trees, river maintenance and clearing forest truck paths were regarded as connected with Twelfth Schedule functions, including fire services, urban forestry and protection of the environment, so the exemption applied. en-us Fri, 24 May 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381936 Pure labour services with no supply of goods were treated as exempt under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) because they were supplied in relation to municipal functions under Article 243W. The activities of creating fire lines, plantation of trees, river maintenance and clearing forest truck paths were regarded as connected with Twelfth Schedule functions, including fire services, urban forestry and protection of the environment, so the exemption applied. Case-Laws GST Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381936