https://www.taxtmi.com/caselaws?id=774130 The Kerala AAR ruled that street lighting repair and maintenance services provided to Kayamkulam Municipality qualify for GST exemption under Entry 3A of Notification No. 12/2017-Central Tax (Rate). The authority held that municipalities constitute local authorities under Section 2(69) of CGST Act, 2017, making services to them exempt when relating to constitutional functions under Articles 243G and 243W. The exemption applies to pure services or composite supplies where goods value does not exceed 25% of total contract value. The services would fall under SAC Heading 9987 if exemption were not applicable, but given the ruling, no GST liability arises for the applicant's street lighting maintenance services. en-us Wed, 16 Apr 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774130 The Kerala AAR ruled that street lighting repair and maintenance services provided to Kayamkulam Municipality qualify for GST exemption under Entry 3A of Notification No. 12/2017-Central Tax (Rate). The authority held that municipalities constitute local authorities under Section 2(69) of CGST Act, 2017, making services to them exempt when relating to constitutional functions under Articles 243G and 243W. The exemption applies to pure services or composite supplies where goods value does not exceed 25% of total contract value. The services would fall under SAC Heading 9987 if exemption were not applicable, but given the ruling, no GST liability arises for the applicant's street lighting maintenance services. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774130