https://www.taxtmi.com/caselaws?id=386280 The applicant's supply of conservancy/solid waste management service to the Howrah Municipal Corporation was found exempt from GST payment under specific notification. The Bench determined the service qualified as "pure service" exempted for local authorities, aligning with functions entrusted to municipalities. Consequently, the TDS provisions were deemed inapplicable to the exempt supply. The ruling's validity is subject to provisions under Section 103 unless declared void under Section 104(1) of the GST Act. en-us Mon, 23 Sep 2019 00:00:00 +0530 Thu, 12 Dec 2019 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386280 The applicant's supply of conservancy/solid waste management service to the Howrah Municipal Corporation was found exempt from GST payment under specific notification. The Bench determined the service qualified as "pure service" exempted for local authorities, aligning with functions entrusted to municipalities. Consequently, the TDS provisions were deemed inapplicable to the exempt supply. The ruling's validity is subject to provisions under Section 103 unless declared void under Section 104(1) of the GST Act. Case-Laws GST Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386280