https://www.taxtmi.com/article/detailed?id=12602 The court examined the three conditions for the exemption: (i) the supply must be a pure service excluding composite supplies involving goods; (ii) the recipient must be the Central/State/Union territory government, a local authority, or a governmental authority; and (iii) the activity must relate to functions entrusted to panchayats or municipalities. Applying the Notification's criteria, the court found that the Notified Area Authority, Vapi is not a local or governmental authority discharging municipal or panchayat functions and therefore does not satisfy the second and related condition necessary for the exemption. en-us Mon, 13 May 2024 08:40:01 +0530 Mon, 13 May 2024 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12602 The court examined the three conditions for the exemption: (i) the supply must be a pure service excluding composite supplies involving goods; (ii) the recipient must be the Central/State/Union territory government, a local authority, or a governmental authority; and (iii) the activity must relate to functions entrusted to panchayats or municipalities. Applying the Notification's criteria, the court found that the Notified Area Authority, Vapi is not a local or governmental authority discharging municipal or panchayat functions and therefore does not satisfy the second and related condition necessary for the exemption. Articles Goods and Services Tax - GST Mon, 13 May 2024 08:40:01 +0530 https://www.taxtmi.com/article/detailed?id=12602