Water Quality Management Contracts Clarified: Tax Exemption Based on Service Composition and Goods Percentage Threshold
Case-Laws
GST
The AAR determined the tax classification for various water quality management service contracts. Pure services involving operation, maintenance, consultancy, and management without goods supply qualify for tax exemption under Notification No. 12/2017-Central Tax (Rate). Contracts involving composite supplies with goods exceeding 25% of contract value wil
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