https://www.taxtmi.com/caselaws?id=293853 The Authority held that the supply of telephone service to GHMC was not exempted from GST as it did not qualify as "pure services" under CGST Notification No. 12/2017 and lacked a direct relation to functions under Article 243W of the Constitution. Tax invoices must be issued for taxable services provided, including the tax amount in the service price, as per Section 33 of the CGST Act, 2017. The rulings were based on a detailed analysis of legal provisions, definitions, and interpretations, ensuring compliance with GST regulations. en-us Mon, 16 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293853 The Authority held that the supply of telephone service to GHMC was not exempted from GST as it did not qualify as "pure services" under CGST Notification No. 12/2017 and lacked a direct relation to functions under Article 243W of the Constitution. Tax invoices must be issued for taxable services provided, including the tax amount in the service price, as per Section 33 of the CGST Act, 2017. The rulings were based on a detailed analysis of legal provisions, definitions, and interpretations, ensuring compliance with GST regulations. Case-Laws GST Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293853