Government Electricity Supply as Composite Supply: GST Exemption under Sr.No.3A Depends on Supply Type, Not Supplier/Recipient Specifics.

Distribution and supply of electricity - Government Entity - composite supply - benefit of exemption - applicability of Sr.No.3A will be supply specific and not supplier or recipient specific. Thus it is not possible to give nay ruling about applicability of Sr.No.3A to Applicant, particularly in absence of any specific mention of supply of goods or service or both. .....

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