https://www.taxtmi.com/article/detailed?id=15912 GST exemption for pure services to government/local authorities prevents tax from raising governance costs where services involve no transfer of goods and have a functional nexus to Panchayat or Municipal functions under Articles 243G/243W; works contracts and composite supplies involving goods are excluded, so eligibility depends on recipient identity and the public purpose served, requiring purposive interpretation and careful contract structuring to demonstrate absence of goods and operational linkage to constitutional functions. en-us Fri, 20 Feb 2026 08:24:45 +0530 Fri, 20 Feb 2026 08:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15912 GST exemption for pure services to government/local authorities prevents tax from raising governance costs where services involve no transfer of goods and have a functional nexus to Panchayat or Municipal functions under Articles 243G/243W; works contracts and composite supplies involving goods are excluded, so eligibility depends on recipient identity and the public purpose served, requiring purposive interpretation and careful contract structuring to demonstrate absence of goods and operational linkage to constitutional functions. Articles Goods and Services Tax - GST Fri, 20 Feb 2026 08:24:45 +0530 https://www.taxtmi.com/article/detailed?id=15912