PURE Services to Govt is exempted (Noti. 12/2017 CT(r)) 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 Govt is Exempted. (As per Noti. 2/2018 CT (r) )
Hence , the reply will be more precise if you clarify the services provided to Govt