https://www.taxtmi.com/caselaws?id=783005 The exemption for supplies to a local authority in relation to municipal functions applies only to pure services or to a composite supply in which the value of goods does not exceed 25% of the total supply. A standalone supply of machinery and other goods for a fresh waste processing plant does not meet that condition, so it is taxable under GST. The goods were classified as machinery under Chapter 84, including HSN 8479, 8428, 8462 and 8474, and the applicable GST rate was determined at 18%. en-us Mon, 24 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783005 The exemption for supplies to a local authority in relation to municipal functions applies only to pure services or to a composite supply in which the value of goods does not exceed 25% of the total supply. A standalone supply of machinery and other goods for a fresh waste processing plant does not meet that condition, so it is taxable under GST. The goods were classified as machinery under Chapter 84, including HSN 8479, 8428, 8462 and 8474, and the applicable GST rate was determined at 18%. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783005