https://www.taxtmi.com/caselaws?id=293559 The Authority for Advance Ruling, Uttar Pradesh, determined that the consultancy services provided by the applicant under specific contracts to State Urban Development Agency and Pradhan Mantri Awas Yojana qualify as activities related to functions entrusted to Panchayat or Municipality as per the Constitution of India. Additionally, the services were deemed to be "Pure services" exempt from tax under notifications of CGST and UPGST Acts. Consequently, the services rendered were found eligible for exemption from CGST and UPGST, aligning with constitutional functions and exemption criteria under the GST Acts. en-us Fri, 25 Jan 2019 00:00:00 +0530 Thu, 27 Feb 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293559 The Authority for Advance Ruling, Uttar Pradesh, determined that the consultancy services provided by the applicant under specific contracts to State Urban Development Agency and Pradhan Mantri Awas Yojana qualify as activities related to functions entrusted to Panchayat or Municipality as per the Constitution of India. Additionally, the services were deemed to be "Pure services" exempt from tax under notifications of CGST and UPGST Acts. Consequently, the services rendered were found eligible for exemption from CGST and UPGST, aligning with constitutional functions and exemption criteria under the GST Acts. Case-Laws GST Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293559