{"id":72207,"date":"2025-08-04T08:28:18","date_gmt":"2025-08-04T02:58:18","guid":{"rendered":""},"modified":"2025-08-04T08:28:18","modified_gmt":"2025-08-04T02:58:18","slug":"applicant-39-s-supply-not-a-pure-service-under-notification-12-2017-due-to-mixed-goods-and-service-charges","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72207","title":{"rendered":"Applicant&#39;s supply not a &#8220;pure service&#8221; under Notification 12\/2017 due to mixed goods and service charges"},"content":{"rendered":"<p>Applicant&#39;s supply not a &#8220;pure service&#8221; under Notification 12\/2017 due to mixed goods and service charges<br \/>Case-Laws<br \/>GST<br \/>The AAR held that the applicant&#39;s supply does not constitute a &#8220;pure service&#8221; as defined under Notification No. 12\/2017-Central Tax (Rate) dated 28.06.2017, since the consideration received included both the procurement value of goods and service charges without segregation. The applicant failed to satisfy clause (d) of the relevant explanation, which requires distinct<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91221\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Applicant&#8217;s supply not a &#8220;pure service&#8221; under Notification 12\/2017 due to mixed goods and service chargesCase-LawsGSTThe AAR held that the applicant&#8217;s supply does not constitute a &#8220;pure service&#8221; as defined under Notification No. 12\/2017-Central Tax (Rate)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72207","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72207"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72207\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}