https://www.taxtmi.com/caselaws?id=294063 The services provided by M/s. Saryu Babu Engineers For Resource Development to the State Urban Development Authority (SUDA) and under the Pradhan Mantri Awas Yojna (PMAY) qualify as activities related to functions entrusted to Panchayat or Municipality under Article 243G or 243W of the Constitution of India. Additionally, these services are considered "Pure services" and are exempt from GST under Notification No. 12/2017-Central Tax (Rate) and corresponding notifications under the UPGST Act. en-us Tue, 11 Feb 2020 00:00:00 +0530 Thu, 18 Mar 2021 09:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294063 The services provided by M/s. Saryu Babu Engineers For Resource Development to the State Urban Development Authority (SUDA) and under the Pradhan Mantri Awas Yojna (PMAY) qualify as activities related to functions entrusted to Panchayat or Municipality under Article 243G or 243W of the Constitution of India. Additionally, these services are considered "Pure services" and are exempt from GST under Notification No. 12/2017-Central Tax (Rate) and corresponding notifications under the UPGST Act. Case-Laws GST Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294063