Contract Supply of Goods Only 2%: Classified as "Pure Service," Exempt from IGST Under Eleventh Schedule, Sl No. 5.

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....Pure Service - in the course of which goods are to be supplied, constitutes only 2% of the value of the contract - The services are relatable to the function listed under Sl No. 5 of the Eleventh Schedule, especially when undertaken by a department of the State Government - Benefit of exemption from IGST allowed.....