https://www.taxtmi.com/caselaws?id=393046 The ruling determined that the exemption under S.No. 3A of Notification No. 12/2017-CT(R) as amended applies to the operation and maintenance part of Contracts (2) and (3) with TWAD, provided the value of goods in each bill does not exceed 25% of the bill value. en-us Fri, 31 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393046 The ruling determined that the exemption under S.No. 3A of Notification No. 12/2017-CT(R) as amended applies to the operation and maintenance part of Contracts (2) and (3) with TWAD, provided the value of goods in each bill does not exceed 25% of the bill value. Case-Laws GST Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393046