https://www.taxtmi.com/highlights?id=69636 Classification of services - pure services or not - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation for construction of SMIMER Hospital & College Campus - The supply of drawings, samples, physical models etc can by no stretch of imagination be termed as supply of goods. Thus, the service rendered by the applicant is a ‘pure service’ not involving any supply of goods. - AAR en-us Sat, 06 May 2023 14:28:22 +0530 Sat, 06 May 2023 14:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69636 Classification of services - pure services or not - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation for construction of SMIMER Hospital & College Campus - The supply of drawings, samples, physical models etc can by no stretch of imagination be termed as supply of goods. Thus, the service rendered by the applicant is a ‘pure service’ not involving any supply of goods. - AAR Highlights GST Sat, 06 May 2023 14:28:22 +0530 https://www.taxtmi.com/highlights?id=69636