https://www.taxtmi.com/caselaws?id=417333 Municipal activities directly connected with constitutional functions under Article 243W may fall outside the scope of supply, including ancillary services such as locker facilities in a bus stand. The text also states that contractor-based arrangements for municipal functions may continue to qualify for the benefit of Notification No. 14/2017-Central Tax (Rate) where the activity retains a direct municipal nexus, while rights over TV advertisement space, flower shop space and bunk stalls are treated as renting of immovable property. Road cutting charges and optical fibre cable laying are described as a composite supply because the two elements are naturally bundled and functionally inseparable in the ordinary course of the transaction. en-us Wed, 01 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417333 Municipal activities directly connected with constitutional functions under Article 243W may fall outside the scope of supply, including ancillary services such as locker facilities in a bus stand. The text also states that contractor-based arrangements for municipal functions may continue to qualify for the benefit of Notification No. 14/2017-Central Tax (Rate) where the activity retains a direct municipal nexus, while rights over TV advertisement space, flower shop space and bunk stalls are treated as renting of immovable property. Road cutting charges and optical fibre cable laying are described as a composite supply because the two elements are naturally bundled and functionally inseparable in the ordinary course of the transaction. Case-Laws GST Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417333