https://www.taxtmi.com/caselaws?id=424849 Pure services provided to a local authority in relation to a municipal function under Article 243W qualify for exemption under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate). Contracts for bio-mining of legacy waste, reclamation of dump sites, maintenance of micro compost centres, and collection and removal of wet and bulk waste fall within that exemption because they are treated as solid waste management services connected with municipal functions. By contrast, a wet-waste-to-Bio-CNG arrangement structured as a design, finance, build, operate and transfer project is a composite supply involving goods and services, so it does not satisfy the pure service condition and is not exempt. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424849 Pure services provided to a local authority in relation to a municipal function under Article 243W qualify for exemption under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate). Contracts for bio-mining of legacy waste, reclamation of dump sites, maintenance of micro compost centres, and collection and removal of wet and bulk waste fall within that exemption because they are treated as solid waste management services connected with municipal functions. By contrast, a wet-waste-to-Bio-CNG arrangement structured as a design, finance, build, operate and transfer project is a composite supply involving goods and services, so it does not satisfy the pure service condition and is not exempt. Case-Laws GST Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424849