https://www.taxtmi.com/highlights?id=94843 AAR held that the applicant's supply of "Fresh Waste Processing" machinery to Anand Municipal Corporation constitutes a supply of goods only, falling under Chapter 84 (HSN 8479, 8428, 8462, 8474) of the GST Tariff. As there is no provision of "pure services" nor a composite supply where goods do not exceed 25% of the value, the exemption under Sl. No. 3 or 3A of Notification No. 12/2017-CT(R) is inapplicable. Consequently, the transaction is taxable as a supply of goods to a local authority, chargeable to GST at 18% on the machinery supplied. en-us Mon, 08 Dec 2025 08:31:21 +0530 Mon, 08 Dec 2025 08:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94843 AAR held that the applicant's supply of "Fresh Waste Processing" machinery to Anand Municipal Corporation constitutes a supply of goods only, falling under Chapter 84 (HSN 8479, 8428, 8462, 8474) of the GST Tariff. As there is no provision of "pure services" nor a composite supply where goods do not exceed 25% of the value, the exemption under Sl. No. 3 or 3A of Notification No. 12/2017-CT(R) is inapplicable. Consequently, the transaction is taxable as a supply of goods to a local authority, chargeable to GST at 18% on the machinery supplied. Highlights GST Mon, 08 Dec 2025 08:31:21 +0530 https://www.taxtmi.com/highlights?id=94843