https://www.taxtmi.com/caselaws?id=294078 The consultancy services provided by M/s. Hi Tech Builder under contracts with the State Urban Development Agency and for the Pradhan Mantri Awas Yojna are deemed related to functions entrusted to Municipalities under Article 243W and Panchayats under Article 243G of the Constitution of India. These services qualify as "Pure services" and are exempt from CGST and UPGST under Notification No. 12/2017-Central Tax (Rate) and corresponding notifications issued under the Uttar Pradesh Goods and Services Tax Act, 2017. en-us Wed, 15 Jan 2020 00:00:00 +0530 Fri, 19 Mar 2021 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294078 The consultancy services provided by M/s. Hi Tech Builder under contracts with the State Urban Development Agency and for the Pradhan Mantri Awas Yojna are deemed related to functions entrusted to Municipalities under Article 243W and Panchayats under Article 243G of the Constitution of India. These services qualify as "Pure services" and are exempt from CGST and UPGST under Notification No. 12/2017-Central Tax (Rate) and corresponding notifications issued under the Uttar Pradesh Goods and Services Tax Act, 2017. Case-Laws GST Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294078