https://www.taxtmi.com/caselaws?id=397738 An entity established by Government and entrusted with project management and execution of an integrated water transport project was treated as a Governmental Authority because it was set up with full Government equity and performed functions linked to Municipality and Panchayat responsibilities. Its project-execution services were classified as pure services, not works contract or composite supply, and were rendered to the State Government in relation to municipal functions. Those services were therefore exempt under Entry 3 of Notification No. 12/2017-Central Tax (Rate), so GST was not payable on the project receipts and no GST invoice was required for the alleged transfer of assets. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397738 An entity established by Government and entrusted with project management and execution of an integrated water transport project was treated as a Governmental Authority because it was set up with full Government equity and performed functions linked to Municipality and Panchayat responsibilities. Its project-execution services were classified as pure services, not works contract or composite supply, and were rendered to the State Government in relation to municipal functions. Those services were therefore exempt under Entry 3 of Notification No. 12/2017-Central Tax (Rate), so GST was not payable on the project receipts and no GST invoice was required for the alleged transfer of assets. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397738