https://www.taxtmi.com/caselaws?id=403005 The court ruled that without proper documentation proving the nature of services provided by the applicant to Rajkot Urban Development Authority (RUDA), it was impossible to ascertain if the services qualified as "pure services" for the purpose of GST exemption under Notification No.12/2017-Central Tax (Rate). As the agreement detailing the services was not submitted, the court could not determine the applicability of the exemption, emphasizing the importance of substantiating the pure service status to avail of the exemption. en-us Thu, 17 Sep 2020 00:00:00 +0530 Mon, 02 Aug 2021 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403005 The court ruled that without proper documentation proving the nature of services provided by the applicant to Rajkot Urban Development Authority (RUDA), it was impossible to ascertain if the services qualified as "pure services" for the purpose of GST exemption under Notification No.12/2017-Central Tax (Rate). As the agreement detailing the services was not submitted, the court could not determine the applicability of the exemption, emphasizing the importance of substantiating the pure service status to avail of the exemption. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403005