https://www.taxtmi.com/caselaws?id=776036 The AAR, Odisha held that the applicant's supply does not qualify as a "pure service" under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as the applicant received consideration inclusive of both procurement value of goods and service charges from the Government. The applicant failed to meet the condition requiring separation of procurement costs from service charges in the utilization certificate. Consequently, the supply is not eligible for the exemption at Sl. 3 of the said notification. en-us Thu, 10 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776036 The AAR, Odisha held that the applicant's supply does not qualify as a "pure service" under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as the applicant received consideration inclusive of both procurement value of goods and service charges from the Government. The applicant failed to meet the condition requiring separation of procurement costs from service charges in the utilization certificate. Consequently, the supply is not eligible for the exemption at Sl. 3 of the said notification. Case-Laws GST Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776036