https://www.taxtmi.com/caselaws?id=384966 Excavation, earthmoving and ancillary transportation of settled ash from ash ponds were treated as a composite supply of services, with excavation and earthmoving as the principal supply and transport as incidental. The recipient was regarded as a Panchayat/local authority, and the work was connected to functions entrusted under the West Bengal Panchayat Act, 1973 and Article 243G. On that basis, the supply was held to fall within SAC 995433 and to qualify for exemption under Sl. No. 3A of Notification No. 12/2017-Central Tax (Rate), read broadly with the GST exemption framework for functions of Panchayats and Municipalities. en-us Mon, 19 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384966 Excavation, earthmoving and ancillary transportation of settled ash from ash ponds were treated as a composite supply of services, with excavation and earthmoving as the principal supply and transport as incidental. The recipient was regarded as a Panchayat/local authority, and the work was connected to functions entrusted under the West Bengal Panchayat Act, 1973 and Article 243G. On that basis, the supply was held to fall within SAC 995433 and to qualify for exemption under Sl. No. 3A of Notification No. 12/2017-Central Tax (Rate), read broadly with the GST exemption framework for functions of Panchayats and Municipalities. Case-Laws GST Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384966