https://www.taxtmi.com/caselaws?id=786436 The appellant's procurement and logistic services for supplying medicines to State health facilities qualify as pure services and are integrally linked to health and sanitation functions entrusted to panchayats and municipalities. Rule 33 CGST, being a valuation provision for pure agents, cannot be read to define or limit the meaning of "pure services"; that interpretive use is misplaced. Because the services fall within the constitutional municipal functions relating to public health, they attract nil rate exemption under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) and corresponding State notifications, and the appellant is entitled to that exemption. en-us Fri, 09 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786436 The appellant's procurement and logistic services for supplying medicines to State health facilities qualify as pure services and are integrally linked to health and sanitation functions entrusted to panchayats and municipalities. Rule 33 CGST, being a valuation provision for pure agents, cannot be read to define or limit the meaning of "pure services"; that interpretive use is misplaced. Because the services fall within the constitutional municipal functions relating to public health, they attract nil rate exemption under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) and corresponding State notifications, and the appellant is entitled to that exemption. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786436