https://www.taxtmi.com/caselaws?id=402843 The Authority ruled that the services provided by the applicant to various government entities did not qualify for exemption under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. This was due to the inclusion of goods and works contract services in the consultancy services provided, and the services not being purely in relation to functions entrusted to a Municipality under Article 243W of the Constitution. The ruling specified that services provided to Surat Municipal Corporation, Ahmedabad Urban Development Authority, Pune Municipal Corporation, Rajkot Smart City Development Ltd., Executive Engineer, Public Works (East) Division, Pune, and Gujarat Technological University were not covered under the mentioned notification. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402843 The Authority ruled that the services provided by the applicant to various government entities did not qualify for exemption under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. This was due to the inclusion of goods and works contract services in the consultancy services provided, and the services not being purely in relation to functions entrusted to a Municipality under Article 243W of the Constitution. The ruling specified that services provided to Surat Municipal Corporation, Ahmedabad Urban Development Authority, Pune Municipal Corporation, Rajkot Smart City Development Ltd., Executive Engineer, Public Works (East) Division, Pune, and Gujarat Technological University were not covered under the mentioned notification. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402843