https://www.taxtmi.com/caselaws?id=402994 Entry 3 of Notification No. 12/2017-Central Tax (Rate) applies only to pure services supplied to specified governmental recipients in relation to municipal or Panchayat functions, and not to composite supplies involving goods. The solid waste management contract with the Notified Area Authority included vehicles, fuel, tools, machinery and protective gear, showing that goods formed part of the supply. The service therefore did not qualify as pure services under the exemption entry, and GST exemption was denied. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402994 Entry 3 of Notification No. 12/2017-Central Tax (Rate) applies only to pure services supplied to specified governmental recipients in relation to municipal or Panchayat functions, and not to composite supplies involving goods. The solid waste management contract with the Notified Area Authority included vehicles, fuel, tools, machinery and protective gear, showing that goods formed part of the supply. The service therefore did not qualify as pure services under the exemption entry, and GST exemption was denied. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402994