https://www.taxtmi.com/caselaws?id=429716 The AAR, West Bengal ruled that annual operation and maintenance services for compactor and hook loader equipment provided to Howrah Municipal Corporation constitute a composite supply of goods and services, not pure services. The supply involves goods like spare parts during maintenance, disqualifying it from pure services exemption. However, the supply may qualify for exemption under serial 3A of the Exemption Notification if goods value does not exceed 25% of total supply value, as the services relate to solid waste management functions entrusted to municipalities under Article 243W of the Constitution. en-us Fri, 21 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429716 The AAR, West Bengal ruled that annual operation and maintenance services for compactor and hook loader equipment provided to Howrah Municipal Corporation constitute a composite supply of goods and services, not pure services. The supply involves goods like spare parts during maintenance, disqualifying it from pure services exemption. However, the supply may qualify for exemption under serial 3A of the Exemption Notification if goods value does not exceed 25% of total supply value, as the services relate to solid waste management functions entrusted to municipalities under Article 243W of the Constitution. Case-Laws GST Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429716