https://www.taxtmi.com/caselaws?id=792777 A sewerage scheme contract covering design, construction, installation, testing, commissioning and allied civil and electro-mechanical works was treated as a composite supply in the nature of a works contract, not a pure service, because goods were transferred in execution. Katol Nagar Parishad was regarded as a local authority, and the sewerage infrastructure was held to relate to municipal functions under Article 243W. On the facts recorded, Entry 3A of Notification No. 12/2017-Central Tax (Rate) applied because the supply was made to a local authority for a municipal function and the goods component was within the prescribed limit, subject to satisfaction of the statutory threshold at the relevant time. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 03 Jun 2026 10:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792777 A sewerage scheme contract covering design, construction, installation, testing, commissioning and allied civil and electro-mechanical works was treated as a composite supply in the nature of a works contract, not a pure service, because goods were transferred in execution. Katol Nagar Parishad was regarded as a local authority, and the sewerage infrastructure was held to relate to municipal functions under Article 243W. On the facts recorded, Entry 3A of Notification No. 12/2017-Central Tax (Rate) applied because the supply was made to a local authority for a municipal function and the goods component was within the prescribed limit, subject to satisfaction of the statutory threshold at the relevant time. Case-Laws GST Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792777