Supply of Energy Efficient Street Lighting services to Municipality is supply of goods

In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha) The appellant sought the rulings seeking their eligibility to exemption in terms of entry sl no 3 of Notification no 12/2017-Central Tax (Rate) dated 28-06-2017, which has been extended to Pure services (excluding works contract service or other composite supplies involving supple of of goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by wau of any activity in relation to any function entrusted to a Panchauat under article 243G of the Constitution...