https://www.taxtmi.com/caselaws?id=304734 The ruling concluded that the services of repairs and maintenance of vehicles used for sewage and waste collection, as well as JCBs and Mobile Toilets, provided to government entities are not exempt under Notification No. 12/2017-Central Tax (Rate) as they involve works contract services and do not fall under the specified exempt categories in Heading 9994. The services provided were deemed not to be "pure services" due to the supply of parts, thus not qualifying for exemption. All queries raised by the applicant were answered negatively by the Authority for Advance Ruling Uttar Pradesh. en-us Fri, 22 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304734 The ruling concluded that the services of repairs and maintenance of vehicles used for sewage and waste collection, as well as JCBs and Mobile Toilets, provided to government entities are not exempt under Notification No. 12/2017-Central Tax (Rate) as they involve works contract services and do not fall under the specified exempt categories in Heading 9994. The services provided were deemed not to be "pure services" due to the supply of parts, thus not qualifying for exemption. All queries raised by the applicant were answered negatively by the Authority for Advance Ruling Uttar Pradesh. Case-Laws GST Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304734