Supply or not - pure services - The service rendered by the APMSIDC is in relation to a function...

Supply or not - pure services - The service rendered by the APMSIDC is in relation to a function entrusted to a Panchayat under Article 243G of the Constitution of India. (the appellant is providing Pure Service (supply / distribution of drugs, consumables and equipment for Hospitals) to State Government by way of an activity in relation to a function entrusted to a Panchayat - Benefit of exemption allowed - AAAR .....

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