https://www.taxtmi.com/caselaws?id=382262 Conservancy and solid-waste management services supplied as a pure service to a municipal corporation were treated as exempt from GST because they related to functions entrusted to a municipality under Article 243W and fell within the relevant exemption entry for public health, sanitation, conservancy and solid waste management. As the supply was exempt, the TDS provisions under section 51 and the related notifications did not apply, because deduction at source operates only for taxable supplies. Where an assessee's turnover consists entirely of exempt goods or services, section 23(1)(a) excludes liability to registration under the GST Act, so no registration was required on that basis. en-us Thu, 27 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382262 Conservancy and solid-waste management services supplied as a pure service to a municipal corporation were treated as exempt from GST because they related to functions entrusted to a municipality under Article 243W and fell within the relevant exemption entry for public health, sanitation, conservancy and solid waste management. As the supply was exempt, the TDS provisions under section 51 and the related notifications did not apply, because deduction at source operates only for taxable supplies. Where an assessee's turnover consists entirely of exempt goods or services, section 23(1)(a) excludes liability to registration under the GST Act, so no registration was required on that basis. Case-Laws GST Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382262