https://www.taxtmi.com/caselaws?id=771234 AAR West Bengal ruled on classification of services under GST exemption notification. The authority examined fourteen work orders from PHE Directorate involving water quality management and JJM programs. Pure service contracts for operation, maintenance, consultancy without goods supply qualified for exemption under Serial 3 of Notification 12/2017-Central Tax. However, contracts involving both goods and services with goods value exceeding 25% were classified as composite supply, not eligible for exemption. One work order for mobile laboratory van procurement was classified as pure goods supply. en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 19:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771234 AAR West Bengal ruled on classification of services under GST exemption notification. The authority examined fourteen work orders from PHE Directorate involving water quality management and JJM programs. Pure service contracts for operation, maintenance, consultancy without goods supply qualified for exemption under Serial 3 of Notification 12/2017-Central Tax. However, contracts involving both goods and services with goods value exceeding 25% were classified as composite supply, not eligible for exemption. One work order for mobile laboratory van procurement was classified as pure goods supply. Case-Laws GST Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771234