AAR : Pure Services received by local authority attract Nil Rate, No TDS

Rajasthan AAR rules on applicable GST rate for pure services and composite supply of goods and services received by a local authority; Observes that Applicant provides various civic services directly or indirectly to citizens residing in Pratapgarh district such as cleaning of roads, gardens, toilets, etc. and at times hires various contractors and receives services from them on rate basis; Holds that pure services and composite supply where supply of goods is not more than 2...