https://www.taxtmi.com/caselaws?id=402994 The ruling determined that the solid waste management services provided by the applicant to the Notified Area Authority are not exempt from GST under Notification No.12/2017-Central Tax (Rate) as the services involve the supply of goods, thereby not meeting the criteria for "pure services" under the exemption entry. Consequently, the applicant's services are classified under Heading 9994 of Notification No.11/2017-Central Tax (Rate) attracting an 18% GST rate. en-us Thu, 17 Sep 2020 00:00:00 +0530 Thu, 11 Nov 2021 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402994 The ruling determined that the solid waste management services provided by the applicant to the Notified Area Authority are not exempt from GST under Notification No.12/2017-Central Tax (Rate) as the services involve the supply of goods, thereby not meeting the criteria for "pure services" under the exemption entry. Consequently, the applicant's services are classified under Heading 9994 of Notification No.11/2017-Central Tax (Rate) attracting an 18% GST rate. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402994