Street Light Maintenance Services to Local Authorities Exempt from GST: Kerala AAR

In re Akshara (GST AAR Kerala) In the case of In re Akshara, the Kerala Authority for Advance Ruling (AAR) examined the applicability of Goods and Services Tax (GST) on the services provided by the applicant, a partnership firm engaged in the maintenance and repair of public street lighting infrastructure. The applicant entered into an agreement with Kayamkulam Municipality and sought an advance ruling on whether their services are exempt under Notification No. 12/2017-Central Tax (Rate), which pertains to “pure services” and certain composite supplies provided to government bodies. The ap...