https://www.taxtmi.com/caselaws?id=783448 The AAR held that the recipient Municipal Corporation and Municipalities are "local authorities" under s.2(69) CGST Act and that the activities are in relation to functions entrusted under Arts. 243G and 243W. However, the services provided are not invariably "pure services" under Entry 3 of N/N. 12/2017, as several contracts involve supply of spare parts and other goods. The supplies are to be treated as composite supplies, with the principal supply being operation and maintenance of movable goods (vehicles and machinery). Exemption under Entry 3A is available only where the value of goods does not exceed 25% of the total contract value. en-us Wed, 10 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783448 The AAR held that the recipient Municipal Corporation and Municipalities are "local authorities" under s.2(69) CGST Act and that the activities are in relation to functions entrusted under Arts. 243G and 243W. However, the services provided are not invariably "pure services" under Entry 3 of N/N. 12/2017, as several contracts involve supply of spare parts and other goods. The supplies are to be treated as composite supplies, with the principal supply being operation and maintenance of movable goods (vehicles and machinery). Exemption under Entry 3A is available only where the value of goods does not exceed 25% of the total contract value. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783448