Fresh Waste Processing machinery to municipal body held taxable goods supply under HSN 8479, denying Notification 12/2017-CT(R)

Fresh Waste Processing machinery to municipal body held taxable goods supply under HSN 8479, denying Notification 12/2017-CT(R)Case-LawsGSTAAR held that the applicant’s supply of “Fresh Waste Processing” machinery to Anand Municipal Corporation constitute

Fresh Waste Processing machinery to municipal body held taxable goods supply under HSN 8479, denying Notification 12/2017-CT(R)
Case-Laws
GST
AAR held that the applicant's supply of “Fresh Waste Processing” machinery to Anand Municipal Corporation constitutes a supply of goods only, falling under Chapter 84 (HSN 8479, 8428, 8462, 8474) of the GST Tariff. As there is no provision of “pure services” nor a composite supply where goods do not exceed 25% of the value, the exemption under Sl.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =