https://www.taxtmi.com/caselaws?id=405378 The services provided by M/s Creative Consortium to the State Urban Development Authority and under the Pradhan Mantri Awas Yojna were deemed to be related to functions entrusted to Municipalities and Panchayats under the Constitution of India. These services were classified as Pure Services and therefore exempt from GST payment under specific notifications. The ruling by the Authority for Advance Ruling Uttar Pradesh confirmed these determinations, subject to relevant provisions of the CGST Act, 2017. en-us Mon, 29 Jun 2020 00:00:00 +0530 Thu, 23 Sep 2021 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405378 The services provided by M/s Creative Consortium to the State Urban Development Authority and under the Pradhan Mantri Awas Yojna were deemed to be related to functions entrusted to Municipalities and Panchayats under the Constitution of India. These services were classified as Pure Services and therefore exempt from GST payment under specific notifications. The ruling by the Authority for Advance Ruling Uttar Pradesh confirmed these determinations, subject to relevant provisions of the CGST Act, 2017. Case-Laws GST Mon, 29 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405378