https://www.taxtmi.com/article/detailed?id=12376 The AAR examined whether dredging services for removal of hump supplied to a government department qualify as a composite supply under Sl. No. 3A of the Service Rate Exemption Notification where the value of goods in the composite supply is not significant; it concluded that the contract is predominantly a service of dredging aligned with municipal/public health functions and therefore falls within the exemption, rendering the supply exempt from GST when made to the government under the notification. en-us Thu, 29 Feb 2024 07:57:00 +0530 Thu, 29 Feb 2024 07:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12376 The AAR examined whether dredging services for removal of hump supplied to a government department qualify as a composite supply under Sl. No. 3A of the Service Rate Exemption Notification where the value of goods in the composite supply is not significant; it concluded that the contract is predominantly a service of dredging aligned with municipal/public health functions and therefore falls within the exemption, rendering the supply exempt from GST when made to the government under the notification. Articles Goods and Services Tax - GST Thu, 29 Feb 2024 07:57:00 +0530 https://www.taxtmi.com/article/detailed?id=12376