Classification of supply - composite supply of works contract service - As per explanation to Serial No...

Classification of supply - composite supply of works contract service - As per explanation to Serial No 3(vi) of said NT, 'business' shall not include any activity or transaction undertaken by a local authority in which they are engaged as public authorities. We note that fire services is a matter listed in twelfth schedule of our Constitution and thereby a function of the Municipal Corporation. Thereby this activity undertaken by Surat Municipal Corporation out of the purview of business, as de..... .....

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