https://www.taxtmi.com/caselaws?id=387912 Composite supply of energized bore wells qualified for nil-rate GST under entry 3A because the goods component was under 25% of the total value, the recipient corporations were Government Entities controlled by the State, and the supply was an activity in relation to a function entrusted to a Panchayat. The drilling and energisation of bore wells for irrigation were linked to minor irrigation under Article 243G and the Karnataka Panchayat Raj Act, 1993, so the statutory conditions for exemption were satisfied. en-us Wed, 18 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387912 Composite supply of energized bore wells qualified for nil-rate GST under entry 3A because the goods component was under 25% of the total value, the recipient corporations were Government Entities controlled by the State, and the supply was an activity in relation to a function entrusted to a Panchayat. The drilling and energisation of bore wells for irrigation were linked to minor irrigation under Article 243G and the Karnataka Panchayat Raj Act, 1993, so the statutory conditions for exemption were satisfied. Case-Laws GST Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387912