https://www.taxtmi.com/caselaws?id=401390 Conservancy services consisting of garbage removal, sweeping, drain cleaning, pruning, and disposal of dead animals were treated as pure services because no transfer of property in goods was shown and the vehicles, fuel and machinery used did not constitute a supply of goods. Those services were also found to fall within public health, sanitation, conservancy and solid waste management functions under the Twelfth Schedule read with Article 243W of the Constitution. As a result, the supply was held eligible for exemption under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate), and the services supplied to the military stations were exempt from GST. en-us Fri, 13 Nov 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401390 Conservancy services consisting of garbage removal, sweeping, drain cleaning, pruning, and disposal of dead animals were treated as pure services because no transfer of property in goods was shown and the vehicles, fuel and machinery used did not constitute a supply of goods. Those services were also found to fall within public health, sanitation, conservancy and solid waste management functions under the Twelfth Schedule read with Article 243W of the Constitution. As a result, the supply was held eligible for exemption under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate), and the services supplied to the military stations were exempt from GST. Case-Laws GST Fri, 13 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401390