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 the above assertion. Secondly an important question that arises is whether the said supply of drawings, samples, physical models can be termed as a supply of goods to take the applicant's service out of the ambit of pure services. We are of the clear view that the supply of drawings, samples, physical.....

Held - The APMSIDC is only responsible for ensuring that adequate quantities of medicines are available at all the hospitals and health centres/ establish appropriate transportation and logistics arrangements to deliver the medicines indented by each health facility at its door step/ arrange to supply medicines systematically to all the hospitals. In other words, the APMSIDC is the nodal agency for distribution of medicines to various hospital.....

Held - The board also receives insurance services to vehicles which are used for transportation of water and sewerage management, since these vehicles are essential for performing the functions as entrusted in 243W of the constitution. The applicant is eligible for exemption under entry mentioned above. All other vehicles which are not used for performing the functions as entrusted in 243W of the constitution shall be taxable.

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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 maintenance of compactor and hook loader involves supply of goods like spare parts. We are, therefore, unable to hold the instant supply to be pure services.

We are therefore of the opinion that the instant supply for annual operation and maintenance of compactor and hook loader is a composite.....

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 serial number 3 of the said notification denotes that supply of services which does not involve any supply of goods can be regarded as pure services. The scope of work requires the applicant, inter alia, to construct sanitary landfill which involves supply of goods. Further, the applicant requires t.....

Held - Now under serial no. 3 of Notification No. 12/2017 pure services provided “in relation to any function” entrusted to a municipality under Article 243W of the Constitution of India is eligible for exemption from GST. Clearly the exemption should be directly related to the functions enumerated under Article 243W of the Constitution of India i.e., those functions listed under 12th schedule.

By his own admission, the applicant is .....