https://www.taxtmi.com/caselaws?id=424944 AAR Andhra Pradesh ruled that applicant's supply of manpower for preparation and serving of electricity bills to APCPDCL does not qualify as "pure services" for GST exemption purposes. The transaction involved supply of both goods and services, including procurement of goods beyond mere service provision. Since the supply included goods component, it failed to meet the pure services criteria under the exemption clause in Notification No.12/2017-Central Tax (Rate). Consequently, the applicant was not eligible for exemption from Central GST and Andhra Pradesh GST under the relevant provisions. en-us Mon, 21 Mar 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424944 AAR Andhra Pradesh ruled that applicant's supply of manpower for preparation and serving of electricity bills to APCPDCL does not qualify as "pure services" for GST exemption purposes. The transaction involved supply of both goods and services, including procurement of goods beyond mere service provision. Since the supply included goods component, it failed to meet the pure services criteria under the exemption clause in Notification No.12/2017-Central Tax (Rate). Consequently, the applicant was not eligible for exemption from Central GST and Andhra Pradesh GST under the relevant provisions. Case-Laws GST Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424944