GST Ruling: Drainage Channel Work Classified as Composite Supply, Exempt from GST as Pure Service.

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....Pure service or a composite supply - it is a composite supply of various services, where excavation and re-excavation of the drainage channel is the principal supply. Supply of goods, if any, is purely incidental, and is not accounted for separately in the price schedule - Benefit of pure supply and exemption from GST allowed.....