https://www.taxtmi.com/caselaws?id=387272 AAR Goa ruled that project management services provided by applicant to governmental authority for sewerage projects qualify as pure services under GST exemption. The services included overall technical, financial and contractual management, deployment of experts and engineers, contractor appointments, progress reviews, and advisory functions. Since these services fall under Article 243W's 12th Schedule functions entrusted to municipalities and the governmental authority meets the 90% participation criteria, they are exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017. en-us Mon, 30 Sep 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387272 AAR Goa ruled that project management services provided by applicant to governmental authority for sewerage projects qualify as pure services under GST exemption. The services included overall technical, financial and contractual management, deployment of experts and engineers, contractor appointments, progress reviews, and advisory functions. Since these services fall under Article 243W's 12th Schedule functions entrusted to municipalities and the governmental authority meets the 90% participation criteria, they are exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017. Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387272