GST Rate on Services & Composite supply by Municipal Corporation

In re Municipal Corporation Pratapgarh (GST AAR Rajasthan)

Applicant being a local authority is engaged in receipt of various kinds of services provided by different contractors on which applicability of GST and GST TDS will be -:

a. Pure Services will attract Nil rate of duty and provisions of GST TDS will not be applicable.

b. In Composite supply of goods and services where supply of goods is not more than 25% of the total value of supply, w

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