https://www.taxtmi.com/caselaws?id=300339 Exemption under entry 3A of the GST notifications applies only where the supply is a composite supply, the value of goods does not exceed 25% of the composite value, the recipient is a specified governmental body, and the activity relates to a function under Article 243G or 243W. Although sewerage functions fell within Article 243W and the recipient was treated as a local authority, the contract was part of an integrated design-build-operate-transfer arrangement and the goods component was not shown to satisfy the 25% ceiling. The outward supply of operation and maintenance of the sewage treatment plant was therefore not exempt, and the connected inward supplies also did not qualify for exemption. en-us Fri, 19 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300339 Exemption under entry 3A of the GST notifications applies only where the supply is a composite supply, the value of goods does not exceed 25% of the composite value, the recipient is a specified governmental body, and the activity relates to a function under Article 243G or 243W. Although sewerage functions fell within Article 243W and the recipient was treated as a local authority, the contract was part of an integrated design-build-operate-transfer arrangement and the goods component was not shown to satisfy the 25% ceiling. The outward supply of operation and maintenance of the sewage treatment plant was therefore not exempt, and the connected inward supplies also did not qualify for exemption. Case-Laws GST Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300339