https://www.taxtmi.com/caselaws?id=374560 The Authority for Advance Ruling determined that the services provided by the Applicant to Chennai Metro Water Supply and Sewerage Board (CMWSSB) qualify as 'Pure Services' rendered to a 'Governmental Authority' in relation to functions entrusted to a municipality under Article 243W of the Constitution. Consequently, the services, including Project Management Consultancy (PMC) and preparation of detailed project reports for smart water supply and sewerage services, are exempt from Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) under the relevant notifications. en-us Wed, 28 Nov 2018 00:00:00 +0530 Thu, 06 Mar 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374560 The Authority for Advance Ruling determined that the services provided by the Applicant to Chennai Metro Water Supply and Sewerage Board (CMWSSB) qualify as 'Pure Services' rendered to a 'Governmental Authority' in relation to functions entrusted to a municipality under Article 243W of the Constitution. Consequently, the services, including Project Management Consultancy (PMC) and preparation of detailed project reports for smart water supply and sewerage services, are exempt from Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) under the relevant notifications. Case-Laws GST Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374560