https://www.taxtmi.com/caselaws?id=311723 The dispute concerned whether a municipal corporation had to reimburse GST paid on maintenance of street lights, and whether the activity qualified as pure services under the exemption notification or instead amounted to a composite supply or works contract service. No merits were finally decided. The tax authorities were directed to file an affidavit addressing whether GST was payable for the relevant period and whether the municipal body's claim to nil-rate exemption was correct. en-us Mon, 14 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311723 The dispute concerned whether a municipal corporation had to reimburse GST paid on maintenance of street lights, and whether the activity qualified as pure services under the exemption notification or instead amounted to a composite supply or works contract service. No merits were finally decided. The tax authorities were directed to file an affidavit addressing whether GST was payable for the relevant period and whether the municipal body's claim to nil-rate exemption was correct. Case-Laws GST Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311723