{"id":74549,"date":"2025-12-08T08:31:21","date_gmt":"2025-12-08T03:01:21","guid":{"rendered":""},"modified":"2025-12-08T08:31:21","modified_gmt":"2025-12-08T03:01:21","slug":"fresh-waste-processing-machinery-to-municipal-body-held-taxable-goods-supply-under-hsn-8479-denying-notification-12-2017-ct-r","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74549","title":{"rendered":"Fresh Waste Processing machinery to municipal body held taxable goods supply under HSN 8479, denying Notification 12\/2017-CT(R)"},"content":{"rendered":"<p>Fresh Waste Processing machinery to municipal body held taxable goods supply under HSN 8479, denying Notification 12\/2017-CT(R)<br \/>Case-Laws<br \/>GST<br \/>AAR held that the applicant&#39;s supply of &#8220;Fresh Waste Processing&#8221; 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 &#8220;pure services&#8221; nor a composite supply where goods do not exceed 25% of the value, the exemption under Sl.<\/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=94843\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s supply of &#8220;Fresh Waste Processing&#8221; machinery to Anand Municipal Corporation constitute<\/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-74549","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74549","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=74549"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74549\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}