the article – “ Swachh Bharat Abhiyaan - Garbage Compactors treated as luxury goods under GST - An irony on JANUARY 08, 2018” with apt title has paid of dividends by Govt issue of Notification inserting new Serial No. 3A of exemption Notification No.2/2018 – CT ( Rate ) dated 23.1.2018, the pure services rendered to Govt covering “ Composite supply to Municipality” is exempt as “ pure services “ subject to the condition given below.
Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
Nil ( Rate )
Nil ( no condition )
Thanks to TIOL for taking up this issue for the benefit of all concerned.