https://www.taxtmi.com/caselaws?id=760335 AAR Rajasthan ruled that a contractor providing sewer system works (laying, jointing, testing, commissioning) and ancillary services to a Municipal Council cannot claim GST exemption under entry 3B of Notification 12/2017-CTR. The authority determined this constitutes works contract services involving goods and services supply to immovable property. Since the services were provided to a local authority, entries 3 and 3A of the notification apply instead of 3B. The ruling emphasized that related notification entries should be read consistently rather than in isolation, making the specific exemption under entry 3B inapplicable. en-us Fri, 26 Jul 2024 00:00:00 +0530 Mon, 21 Oct 2024 16:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760335 AAR Rajasthan ruled that a contractor providing sewer system works (laying, jointing, testing, commissioning) and ancillary services to a Municipal Council cannot claim GST exemption under entry 3B of Notification 12/2017-CTR. The authority determined this constitutes works contract services involving goods and services supply to immovable property. Since the services were provided to a local authority, entries 3 and 3A of the notification apply instead of 3B. The ruling emphasized that related notification entries should be read consistently rather than in isolation, making the specific exemption under entry 3B inapplicable. Case-Laws GST Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760335