https://www.taxtmi.com/caselaws?id=385031 The Authority for Advance Ruling determined that the services provided by the applicant, which include consultancy services like structural designing and architectural planning for government entities, qualify as "Pure Services" under GST laws. The services are exempt from both Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) if they meet certain criteria, such as excluding works contract services and composite supplies involving goods, and are related to functions specified under Articles 243G and 243W of the Constitution. en-us Wed, 01 May 2019 00:00:00 +0530 Tue, 11 Mar 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385031 The Authority for Advance Ruling determined that the services provided by the applicant, which include consultancy services like structural designing and architectural planning for government entities, qualify as "Pure Services" under GST laws. The services are exempt from both Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) if they meet certain criteria, such as excluding works contract services and composite supplies involving goods, and are related to functions specified under Articles 243G and 243W of the Constitution. Case-Laws GST Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385031