Pure Services Provided to Government [Entry 3 & 3A] - GST Ready Reckoner - GST

..... of the Constitution Example Mohan has provided labour services for construction of a community park entrusted to a Panchayat. This service is exempt. Supply of manpower for cleanliness of road , public places , architect services , consulting engineer services , advisory services and like services provided by business entities not involving any supply of goods would be treated as supply of pure services. Exemption Entry 3A Composite supply of goods and services TO Government: Composite supply o .....

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Pure Services Provided to Government Entry 3 & 3A - GST Ready Reckoner - GST

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..... ling of wheat and fortification thereof by miller, or of paddy into rice, provided that value of goods supplied in such composite supply does not exceed 25% of the value of composite supply requires ascertainment on case-to-case basis. In case such a composite supply exceeds 25 % then the applicable GST rate would be 5% if such composite supply is provided to a registered person, being a job work service Note : Matters listed in Eleventh schedule are: 1. Agriculture, includi .....

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Pure Services Provided to Government Entry 3 & 3A - GST Ready Reckoner - GST

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