https://www.taxtmi.com/caselaws?id=415104 The case involved determining whether services provided to the Greater Chennai Corporation qualified as "pure services" eligible for exemption under Notification No. 12/2017-Central Tax. The Appellate Authority ruled that the operation and maintenance services post-GST were pure services exempt from tax, while the supply, installation, and commissioning were part of a composite supply. However, there was a disagreement between the SGST and CGST members on the classification, leading to no final ruling under the CGST/TNGST Act 2017. en-us Wed, 13 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415104 The case involved determining whether services provided to the Greater Chennai Corporation qualified as "pure services" eligible for exemption under Notification No. 12/2017-Central Tax. The Appellate Authority ruled that the operation and maintenance services post-GST were pure services exempt from tax, while the supply, installation, and commissioning were part of a composite supply. However, there was a disagreement between the SGST and CGST members on the classification, leading to no final ruling under the CGST/TNGST Act 2017. Case-Laws GST Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415104