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GST - Highlights / Catch Notes

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Levy of GST - Pure services provided by the applicant in the ...

Case Laws     GST

August 1, 2022

Levy of GST - Pure services provided by the applicant in the manner of Implementation Support Agency (ISA) Services under JAL JEEVAN MISSION (JJM) for PHE Department - the supply being provided by the supplier from its principle business place i.e. Bhopal to Union Territory of Ladakh is covered under under S.No. 3 of notification 12/2017-Central Tax Rate 28.06.17 and hence it is NIL rated. - AAR

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