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GST - Highlights / Catch Notes

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Exemption from GST - pure service or not - The operation of the ...


GST Exemption Denied: Plant Operations Classified as Composite Supply, Not 'Pure Service' Under GST Rules.

April 22, 2021

Case Laws     GST     AAR

Exemption from GST - pure service or not - The operation of the Plant includes providing the security for the plant and also issuance of smart cards whenever necessary - the supplies made by the applicant is not 'pure service' but is a composite supply of purified water(goods), smart cards(goods), maintenance of RO Plant, vending machines(Service), providing security(service). The supply being not a 'Pure Service' - AAR

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