https://www.taxtmi.com/caselaws?id=787432 Collection, transportation and disposal of segregated municipal solid waste performed by a contractor using its own fuel operated vehicles, with consideration fixed per unit removed and no transfer of ownership of goods, constitutes a pure service supplied to a local authority. Applying the composite supply and works contract tests, there is no supply of goods component or works contract; the activity falls within municipal functions under Article 243W. Operatively, such services therefore qualify for exemption under Sl. No. 3 of Notification No. 12/2017 Central Tax (Rate), resulting in tax exemption. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787432 Collection, transportation and disposal of segregated municipal solid waste performed by a contractor using its own fuel operated vehicles, with consideration fixed per unit removed and no transfer of ownership of goods, constitutes a pure service supplied to a local authority. Applying the composite supply and works contract tests, there is no supply of goods component or works contract; the activity falls within municipal functions under Article 243W. Operatively, such services therefore qualify for exemption under Sl. No. 3 of Notification No. 12/2017 Central Tax (Rate), resulting in tax exemption. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787432