Composite supply exemption: GST not leviable where goods are a minor component in supplies to government bodies. Composite supplies of goods and services to Central, State, Union territory or local authorities for functions entrusted to Panchayats or Municipalities are exempt from GST where the goods component constitutes a minor part of the composite supply; clarifications address applicability to facility management, horticulture, sanitation, and similar services supplied to governmental recipients, and definitions of governmental authority and government entity refine the covered recipients.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composite supply exemption: GST not leviable where goods are a minor component in supplies to government bodies.
Composite supplies of goods and services to Central, State, Union territory or local authorities for functions entrusted to Panchayats or Municipalities are exempt from GST where the goods component constitutes a minor part of the composite supply; clarifications address applicability to facility management, horticulture, sanitation, and similar services supplied to governmental recipients, and definitions of governmental authority and government entity refine the covered recipients.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
