Whether the pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Gram Panchayat in Karnataka by way of solid waste management services qualify as an exempt supply under Notification No. 12/2017 KGST Act dated 29.06.2017, under the scope of activities entrusted to a Panchayat under Article 243G? – In re: Annonymous Indian Charitable Trust – Karnataka AAR (GST)