https://www.taxtmi.com/caselaws?id=405380 The ruling determined that the Project Development Service and Project Management Consultancy Services provided by the applicant to State Urban Development Authority and for Pradhan Mantri Awas Yojna qualify as activities related to functions entrusted to Municipalities and Panchayats under the Constitution of India. These services were deemed as "Pure services" and exempt from GST under Notification No. 12/2017-Central Tax (Rate), subject to conditions for Input Tax Credit. Services provided by the applicant as a sub-contractor to the main contractor were also considered exempt from GST under the same notification. en-us Tue, 07 Jul 2020 00:00:00 +0530 Tue, 09 Nov 2021 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405380 The ruling determined that the Project Development Service and Project Management Consultancy Services provided by the applicant to State Urban Development Authority and for Pradhan Mantri Awas Yojna qualify as activities related to functions entrusted to Municipalities and Panchayats under the Constitution of India. These services were deemed as "Pure services" and exempt from GST under Notification No. 12/2017-Central Tax (Rate), subject to conditions for Input Tax Credit. Services provided by the applicant as a sub-contractor to the main contractor were also considered exempt from GST under the same notification. Case-Laws GST Tue, 07 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405380