Solid Waste Management Agreement Includes Goods, Disqualifying as "Pure Services"; Rates Must Include All Taxes Including GST.

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Full Text of the Document

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....Pure service - solid waste management service - Scope of the terms of service agreement - from a plain reading of the aforementioned clause, it appears that the services provided by the applicant includes supply of goods also, hence it cannot be considered as Pure Services. Further, one of the clauses specifically mentions that the rate should be filled inclusive of all taxes which means that as per the agreement, rate should be inclusive of all taxes which would also include GST. - AAR....