Supply of Pure Service except Works Contract Service or composite supplies involving supply of any goods is exempted from GST Tax subject to such conditions stated under entry at Sr.No.3 of the Notification No.12/12017 Central Tax (Rate) dated 28-06-2017.
From 25-01-2018 the Legislature allowed composite supply in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply is exempted from GST Tax subject to such conditions stated under entry at Sr.No.3A of the Notification No.12/12017 Central Tax (Rate) dated 28-06-2017. The amendment has been made vide Notification No.2/2018-CT(R) dated 25-01-2018.
Source Taxguru
