GST Exemption Rules for Municipal Work Orders: Goods Supply Must Not Exceed 25% for ITC Eligibility Post-Jan 2018.
Case-Laws
GST
Levy of GST – operation and maintenance work order given by such Municipal Corporation – Admissibility of ITC (input Credit tax) of purchases against such work order – Post 25.01.2018, their services would be exempt only subject to the fulfilment of condition that the value of supply of goods does not exceed 25% of value of composite supply.
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