https://www.taxtmi.com/caselaws?id=415079 The ruling determined that telecom services provided to the Greater Hyderabad Municipal Corporation did not qualify for nil rating under GST as per Notification No. 12/2017. The services were deemed taxable, and invoices for telecommunication services should include GST. The decision was based on the lack of a direct and immediate link between the services provided and the functions of the municipality under Article 243W of the Constitution of India. This ruling sets a precedent for the tax treatment of services provided to municipalities under the GST framework. en-us Mon, 01 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415079 The ruling determined that telecom services provided to the Greater Hyderabad Municipal Corporation did not qualify for nil rating under GST as per Notification No. 12/2017. The services were deemed taxable, and invoices for telecommunication services should include GST. The decision was based on the lack of a direct and immediate link between the services provided and the functions of the municipality under Article 243W of the Constitution of India. This ruling sets a precedent for the tax treatment of services provided to municipalities under the GST framework. Case-Laws GST Mon, 01 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415079