Whether services provided to Government are covered under "Pure Services" and thus are exempt from GST ?
TRT-2025-1079

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.....

TRT-2025-874

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.....

TRT-2025-882

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.....

TRT-2025-896

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 .....

TRT-2025-903

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 .....

TRT-2025-883

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.....