https://www.taxtmi.com/caselaws?id=406767 The Authority ruled that the quality material testing services provided by the governmental authority are not exempt from GST under Notification No. 12/2017-CT(Rate) as they are not directly provided to government or local authorities. However, the geological surveying and testing services conducted by the same authority are exempt from GST under the same notification, as they are considered "Pure Services" directly related to functions entrusted to local authorities. en-us Wed, 31 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406767 The Authority ruled that the quality material testing services provided by the governmental authority are not exempt from GST under Notification No. 12/2017-CT(Rate) as they are not directly provided to government or local authorities. However, the geological surveying and testing services conducted by the same authority are exempt from GST under the same notification, as they are considered "Pure Services" directly related to functions entrusted to local authorities. Case-Laws GST Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406767