https://www.taxtmi.com/caselaws?id=414369 The applicant's supply of conservancy/solid waste management services to the Howrah Municipal Corporation is exempt from GST under Sl No. 3 of Notification No. 12/2017 - Central Tax (Rate). The authority found that the services provided were pure services related to functions entrusted to a Municipality under the Constitution, qualifying for the exemption. Additionally, the Tax Deducted at Source provisions were deemed inapplicable to the applicant's exempt supply, as confirmed by both the revenue officer and the authority. en-us Fri, 08 Oct 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414369 The applicant's supply of conservancy/solid waste management services to the Howrah Municipal Corporation is exempt from GST under Sl No. 3 of Notification No. 12/2017 - Central Tax (Rate). The authority found that the services provided were pure services related to functions entrusted to a Municipality under the Constitution, qualifying for the exemption. Additionally, the Tax Deducted at Source provisions were deemed inapplicable to the applicant's exempt supply, as confirmed by both the revenue officer and the authority. Case-Laws GST Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414369