Desilting and Cleaning Najafgarh Drain Exempt from GST as Public Health Service per 2017 Tax Notification. https://www.taxtmi.com/highlights?id=74411 Exemption from GST - services provided by the applicant for desilting and cleaning the Najafgarh Drain -This exemption is granted under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. The ruling identified the service as a composite supply, where the goods component is less than 25% of the contract value, and the activity falls within the scope of functions related to public health and sanitation management as per the Constitution. - AAR en-us Sat, 27 Jan 2024 10:47:32 +0530 Sat, 27 Jan 2024 10:47:32 +0530 TaxTMI RSS Generator Desilting and Cleaning Najafgarh Drain Exempt from GST as Public Health Service per 2017 Tax Notification. https://www.taxtmi.com/highlights?id=74411 Exemption from GST - services provided by the applicant for desilting and cleaning the Najafgarh Drain -This exemption is granted under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. The ruling identified the service as a composite supply, where the goods component is less than 25% of the contract value, and the activity falls within the scope of functions related to public health and sanitation management as per the Constitution. - AAR Highlights GST Sat, 27 Jan 2024 10:47:32 +0530 https://www.taxtmi.com/highlights?id=74411