https://www.taxtmi.com/caselaws?id=285467 Consultancy services involving construction supervision, project management and contract administration were treated as pure services because no goods were supplied, so they did not constitute works contract or composite supply. However, the services related to upgradation and supervision of State highways and major district roads, which were not shown to be functions entrusted to a Panchayat or Municipality under Articles 243G and 243W. As the required functional nexus was absent, exemption under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) was unavailable, and GST could be charged from the service recipient under the contract. en-us Fri, 08 Mar 2019 00:00:00 +0530 Thu, 06 Mar 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285467 Consultancy services involving construction supervision, project management and contract administration were treated as pure services because no goods were supplied, so they did not constitute works contract or composite supply. However, the services related to upgradation and supervision of State highways and major district roads, which were not shown to be functions entrusted to a Panchayat or Municipality under Articles 243G and 243W. As the required functional nexus was absent, exemption under Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) was unavailable, and GST could be charged from the service recipient under the contract. Case-Laws GST Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285467