https://www.taxtmi.com/caselaws?id=403005 Exemption under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) applies only where the supply is a pure service, without goods, works contract, or composite supply elements, and is provided to a specified government recipient for functions connected with Articles 243G or 243W. In this matter, the applicant claimed exemption for consultancy services supplied to a urban development authority, but did not produce the governing agreement. On the documents available, the AAR could not verify whether the supply was confined to services alone or whether it included goods or works contract elements, so it could not determine GST exemption eligibility. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403005 Exemption under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) applies only where the supply is a pure service, without goods, works contract, or composite supply elements, and is provided to a specified government recipient for functions connected with Articles 243G or 243W. In this matter, the applicant claimed exemption for consultancy services supplied to a urban development authority, but did not produce the governing agreement. On the documents available, the AAR could not verify whether the supply was confined to services alone or whether it included goods or works contract elements, so it could not determine GST exemption eligibility. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403005