GST Exemption Rules for Municipal Work Orders: Goods Supply Must Not Exceed 25% for ITC Eligibility Post-Jan 2018.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of GST - operation and maintenance work order given by such Municipal Corporation - Admissibility of ITC (input Credit tax) of purchases against such work order - Post 25.01.2018, their services would be exempt only subject to the fulfilment of condition that the value of supply of goods does not exceed 25% of value of composite supply.....