https://www.taxtmi.com/caselaws?id=293122 Pure consultancy services are exempt under Notification No. 12/2017-Central Tax (Rate) only when they relate to a function entrusted to a Panchayat or Municipality. Consultancy for design, engineering, finance, construction, operation and maintenance of highways and district roads outside local body limits was held not to satisfy that constitutional nexus, even though the recipient was a Government Entity and the services were pure services. The exemption therefore failed, and GST was held chargeable under the CGST and HGST regimes. en-us Fri, 11 Oct 2019 00:00:00 +0530 Wed, 12 Mar 2025 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293122 Pure consultancy services are exempt under Notification No. 12/2017-Central Tax (Rate) only when they relate to a function entrusted to a Panchayat or Municipality. Consultancy for design, engineering, finance, construction, operation and maintenance of highways and district roads outside local body limits was held not to satisfy that constitutional nexus, even though the recipient was a Government Entity and the services were pure services. The exemption therefore failed, and GST was held chargeable under the CGST and HGST regimes. Case-Laws GST Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293122