BOREWELLS CONTACTOR to GOVT DEPARTMENT

As per Notification 2/2018 CT (R) : EXEMPTED IF : 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.