{"id":75965,"date":"2026-06-16T08:32:35","date_gmt":"2026-06-16T08:32:35","guid":{"rendered":""},"modified":"2026-06-16T08:32:35","modified_gmt":"2026-06-16T08:32:35","slug":"governmental-authority-exemption-for-municipal-water-supply-services-upheld-pure-agent-treatment-rejected-in-a-tripartite-project-arrangement","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75965","title":{"rendered":"Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement."},"content":{"rendered":"<p>Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.<br \/>Case-Laws<br \/>GST<br \/>DSCL qualified as a Governmental Authority because it was a government-established special purpose vehicle with 90% or more governmental equity\/control and was set up to implement urban local body functions. Its services for the Smart City\/ESCO water-supply project to UJS were exempt under Serial No. 4 of Notification No. 12\/2017-Central Tax (Rate) because water supply is a Twelfth Schedule municipal function. The question whether the tripartite arrangement created two distinct supplies was held not maintainable within the questions raised. DSCL was also held not to be a pure agent under Rule 33, so the contractor-related amounts formed part of the value of supply.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=100816\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.Case-LawsGSTDSCL qualified as a Governmental Authority because it was a government-established special purpos&#8230;<\/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-75965","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75965","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=75965"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75965\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}