https://www.taxtmi.com/caselaws?id=367598 AAR Rajasthan ruled that Project Management Consulting services provided by a company to Jaipur Development Authority for river rejuvenation project are correctly classified under SAC Code 9983 and exempt from GST. The Authority determined JDA qualifies as a Governmental Authority and the PMC services constitute pure services rather than works contract, falling under exemption notification 12/2017 dated 28/06/2017. The services involving review of detailed designs and project management for infrastructure development are therefore GST-exempt when provided to governmental entities. en-us Sat, 25 Aug 2018 00:00:00 +0530 Mon, 03 Mar 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367598 AAR Rajasthan ruled that Project Management Consulting services provided by a company to Jaipur Development Authority for river rejuvenation project are correctly classified under SAC Code 9983 and exempt from GST. The Authority determined JDA qualifies as a Governmental Authority and the PMC services constitute pure services rather than works contract, falling under exemption notification 12/2017 dated 28/06/2017. The services involving review of detailed designs and project management for infrastructure development are therefore GST-exempt when provided to governmental entities. Case-Laws GST Sat, 25 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367598