https://www.taxtmi.com/caselaws?id=783005 The AAR held that supplies made by Applicant to the Anand Municipal Corporation constitute supply of goods alone and not "pure services" or a composite supply of goods and services. Consequently, the exemption under Sl. No. 3 or 3A of Notification No. 12/2017-CT(R) is inapplicable, as those entries cover pure services or composite supplies where goods do not exceed 25% of the value. The contract and invoices establish supply of machinery for fresh waste processing, classifiable under Chapter 84 (HSN 8479, 8428, 8462 and 8474). The AAR ruled that such supplies are taxable at the applicable GST rate of 18%, with no exemption available. 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 AAR held that supplies made by Applicant to the Anand Municipal Corporation constitute supply of goods alone and not "pure services" or a composite supply of goods and services. Consequently, the exemption under Sl. No. 3 or 3A of Notification No. 12/2017-CT(R) is inapplicable, as those entries cover pure services or composite supplies where goods do not exceed 25% of the value. The contract and invoices establish supply of machinery for fresh waste processing, classifiable under Chapter 84 (HSN 8479, 8428, 8462 and 8474). The AAR ruled that such supplies are taxable at the applicable GST rate of 18%, with no exemption available. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783005