https://www.taxtmi.com/article/detailed?id=11099 The annual operation and maintenance of portable compactors and hook loaders supplied to a municipal conservancy department involves supply of goods such as spare parts and thus constitutes a composite supply of goods and services. Such composite supplies provided to the Government or a Government authority in relation to municipal functions including sanitation and solid waste management qualify for GST exemption only when the value of the goods component does not exceed the threshold prescribed in the Services Exemption Notification. en-us Sat, 11 Feb 2023 09:44:43 +0530 Sat, 11 Feb 2023 09:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11099 The annual operation and maintenance of portable compactors and hook loaders supplied to a municipal conservancy department involves supply of goods such as spare parts and thus constitutes a composite supply of goods and services. Such composite supplies provided to the Government or a Government authority in relation to municipal functions including sanitation and solid waste management qualify for GST exemption only when the value of the goods component does not exceed the threshold prescribed in the Services Exemption Notification. Articles Goods and Services Tax - GST Sat, 11 Feb 2023 09:44:43 +0530 https://www.taxtmi.com/article/detailed?id=11099