https://www.taxtmi.com/highlights?id=59051 Classification of services - pure services - The supply of services as undertaken by the applicant cannot be considered as any treatment or process on goods belonging to another registered person so as to qualify as ‘job work’ as defined under clause (68) of section 2 of the Act ibid. - Pure services (without involvement of any supply of goods) provided by the applicant to Directorate of Public Health Engineering, Government of West Bengal, as enumerated in the application, is exempt from GST vide entry serial number 3 of the Notification - AAR en-us Wed, 04 Aug 2021 16:00:02 +0530 Wed, 04 Aug 2021 16:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59051 Classification of services - pure services - The supply of services as undertaken by the applicant cannot be considered as any treatment or process on goods belonging to another registered person so as to qualify as ‘job work’ as defined under clause (68) of section 2 of the Act ibid. - Pure services (without involvement of any supply of goods) provided by the applicant to Directorate of Public Health Engineering, Government of West Bengal, as enumerated in the application, is exempt from GST vide entry serial number 3 of the Notification - AAR Highlights GST Wed, 04 Aug 2021 16:00:02 +0530 https://www.taxtmi.com/highlights?id=59051