Whether services provided to Government are covered under "Pure Services" and thus are exempt from GST ?
Issue Favourable to Tax Payer ?:- yes
Held - Our finding is based on the fact that the scope of work as mentioned in work order dated 22.1 .2021 and work order dated 1.2.2022, belies th.....
Issue Favourable to Tax Payer ?:- yes
Held - The APMSIDC is only responsible for ensuring that adequate quantities of medicines are available at all the hospitals and health centres/ es.....
Issue Favourable to Tax Payer ?:- no
Held - The board also receives insurance services to vehicles which are used for transportation of water and sewerage management, since these vehic.....
Issue Favourable to Tax Payer ?:- yes
Held - In the case in our hand, the work order has been issued for operation and maintenance of compactor and hook loader. According to us, annual .....
Issue Favourable to Tax Payer ?:- no
Held - The term ‘pure services’ has not been defined under the GST Act. However, a bare reading of the description of services as specified in .....
Issue Favourable to Tax Payer ?:- no
Held - Now under serial no. 3 of Notification No. 12/2017 pure services provided “in relation to any function” entrusted to a municipality unde.....