https://www.taxtmi.com/caselaws?id=364811 The Court held that Project Development and Management Consultancy (PDMC) services under AMRUT and Project Management Consultancy (PMC) services under PMAY qualify as activities related to functions entrusted to Panchayats or Municipalities under the Constitution of India. These services were deemed as "Pure services" eligible for exemption from CGST and MPGST under specific notifications. The purchase and reimbursement of equipment and furniture did not affect the classification of the services as Pure Services, allowing for the tax exemption. en-us Fri, 22 Jun 2018 00:00:00 +0530 Mon, 03 Mar 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364811 The Court held that Project Development and Management Consultancy (PDMC) services under AMRUT and Project Management Consultancy (PMC) services under PMAY qualify as activities related to functions entrusted to Panchayats or Municipalities under the Constitution of India. These services were deemed as "Pure services" eligible for exemption from CGST and MPGST under specific notifications. The purchase and reimbursement of equipment and furniture did not affect the classification of the services as Pure Services, allowing for the tax exemption. Case-Laws GST Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364811