https://www.taxtmi.com/forum/issue?id=118863 Whether GST exemption applies to drinking water and drainage projects depends on characterisation of the supply and recipient. The nil-rate entry covers services provided by way of water supply and related public services, but does not automatically include contracts classifiable as Works Contract Services. Each exemption entry must be tested against contractual terms, factual composition of goods and services, and whether the recipient and the nature of supply match the specific description. en-us Thu, 23 Nov 2023 12:03:47 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118863 Whether GST exemption applies to drinking water and drainage projects depends on characterisation of the supply and recipient. The nil-rate entry covers services provided by way of water supply and related public services, but does not automatically include contracts classifiable as Works Contract Services. Each exemption entry must be tested against contractual terms, factual composition of goods and services, and whether the recipient and the nature of supply match the specific description. Discussion-Forum GST Thu, 23 Nov 2023 12:03:47 +0530 https://www.taxtmi.com/forum/issue?id=118863