Services that Do not Include Any Supply of Goods can be Categorized as Pure Services: AAR [Read Order]

The bench observed that a bare reading of the description of services as specified in serial number 3 above denotes that supply of services which does not involve any supply of goods can be regarded as pure services
AAR West Bengal - AAR Definition of Pure Services - No Goods Supply Services GST - AAR Clarification on Services - Taxscan

The West Bengal Authority for Advance Ruling ( AAR ) of Goods and Services Tax matters has ruled that supply of services which does not involve any supply of goods can be regarded as pure services. The assessee contended that Jharkhand Council of Educational Research and Training, Ranchi has awarded contracts to him for printing…

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