https://www.taxtmi.com/caselaws?id=797021 Burial-ground upkeep involving sweeping, cleaning and garbage collection is classified under SAC 999424 as general waste collection services, rather than a residuary service category. GST exemption under Serial No. 3A of Notification No. 12/2017-Central Tax (Rate) requires a composite supply of goods and services. Cleaning bins, tools, consumables and welfare items used by the supplier solely to perform the service do not constitute a supply of goods where their ownership or possession is not transferred to the recipient. The activity therefore remains a service supply and does not qualify for the claimed exemption. en-us Mon, 27 Jul 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797021 Burial-ground upkeep involving sweeping, cleaning and garbage collection is classified under SAC 999424 as general waste collection services, rather than a residuary service category. GST exemption under Serial No. 3A of Notification No. 12/2017-Central Tax (Rate) requires a composite supply of goods and services. Cleaning bins, tools, consumables and welfare items used by the supplier solely to perform the service do not constitute a supply of goods where their ownership or possession is not transferred to the recipient. The activity therefore remains a service supply and does not qualify for the claimed exemption. Case-Laws GST Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797021