https://www.taxtmi.com/caselaws?id=405380 Services for preparing detailed project reports and providing project management consultancy under the PMAY arrangement were treated as activities linked to functions entrusted to Municipalities and Panchayats, because the work concerned housing, urban development, beneficiary verification, project monitoring, slum improvement and related municipal functions under Articles 243W and 243G. The ruling also treated these consultancy services as pure services, not works contract or composite supplies involving goods, and applied Serial No. 3 of Notification No. 12/2017-Central Tax (Rate), as amended, to hold that GST exemption is not denied merely because the services are routed through a main contractor and sub-contractor arrangement. en-us Tue, 07 Jul 2020 00:00:00 +0530 Mon, 24 Mar 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405380 Services for preparing detailed project reports and providing project management consultancy under the PMAY arrangement were treated as activities linked to functions entrusted to Municipalities and Panchayats, because the work concerned housing, urban development, beneficiary verification, project monitoring, slum improvement and related municipal functions under Articles 243W and 243G. The ruling also treated these consultancy services as pure services, not works contract or composite supplies involving goods, and applied Serial No. 3 of Notification No. 12/2017-Central Tax (Rate), as amended, to hold that GST exemption is not denied merely because the services are routed through a main contractor and sub-contractor arrangement. Case-Laws GST Tue, 07 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405380