https://www.taxtmi.com/forum/issue?id=119444 Whether supervision charges by a government company to a government recipient qualify as an exemption depends on supplier status and contract character. If the supplier is not the 'Government' and the supervision is integrated with or inseparable from the works contract or involves supply of goods, the pure services exemption will not apply. Contract terms, invoice practice and statutory definitions must be examined to determine whether supervision is an independent pure service or part of a taxable works contract/composite supply. en-us Fri, 06 Dec 2024 12:12:58 +0530 Fri, 24 Jan 2025 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119444 Whether supervision charges by a government company to a government recipient qualify as an exemption depends on supplier status and contract character. If the supplier is not the 'Government' and the supervision is integrated with or inseparable from the works contract or involves supply of goods, the pure services exemption will not apply. Contract terms, invoice practice and statutory definitions must be examined to determine whether supervision is an independent pure service or part of a taxable works contract/composite supply. Discussion-Forum GST Fri, 06 Dec 2024 12:12:58 +0530 https://www.taxtmi.com/forum/issue?id=119444