https://www.taxtmi.com/caselaws?id=386332 Consultancy services supplied as pure services to a State Government qualify for exemption when they are directly relatable to functions entrusted to a Panchayat or Municipality under the Constitution and do not form part of a composite supply involving goods. The stated test is the nature of the service, not the identity of the recipient or provider. Services linked to water management, minor irrigation and watershed development fall within the Eleventh Schedule, while services linked to roads and bridges fall within the municipal sphere under the constitutional framework and relevant State law. On that basis, such consultancy services are treated as exempt under Sl. No. 3 of Notification No. 9/2017-Integrated Tax (Rate). en-us Mon, 23 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386332 Consultancy services supplied as pure services to a State Government qualify for exemption when they are directly relatable to functions entrusted to a Panchayat or Municipality under the Constitution and do not form part of a composite supply involving goods. The stated test is the nature of the service, not the identity of the recipient or provider. Services linked to water management, minor irrigation and watershed development fall within the Eleventh Schedule, while services linked to roads and bridges fall within the municipal sphere under the constitutional framework and relevant State law. On that basis, such consultancy services are treated as exempt under Sl. No. 3 of Notification No. 9/2017-Integrated Tax (Rate). Case-Laws GST Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386332