https://www.taxtmi.com/caselaws?id=760277 The AAR, Rajasthan ruled that works contract services involving supply of goods and services for sewer system installation to a local authority are not exempt under entry 3B of Notification 13/2017-CT (Rate). The applicant provided composite supply services to Nagar Nigam, which qualifies as a local authority. The AAR determined that entry 3B, being an extension of entries 3 and 3A, applies only to pure services or composite supplies where goods value doesn't exceed 25%. Since existing entries 3 and 3A already cover services to local authorities, entry 3B exemption was deemed inapplicable to the applicant's works contract services. en-us Fri, 26 Jul 2024 00:00:00 +0530 Fri, 18 Oct 2024 15:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760277 The AAR, Rajasthan ruled that works contract services involving supply of goods and services for sewer system installation to a local authority are not exempt under entry 3B of Notification 13/2017-CT (Rate). The applicant provided composite supply services to Nagar Nigam, which qualifies as a local authority. The AAR determined that entry 3B, being an extension of entries 3 and 3A, applies only to pure services or composite supplies where goods value doesn't exceed 25%. Since existing entries 3 and 3A already cover services to local authorities, entry 3B exemption was deemed inapplicable to the applicant's works contract services. Case-Laws GST Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760277