https://www.taxtmi.com/caselaws?id=414614 Amounts described as reimbursement were treated as consideration for pure consultancy services supplied to a Government Entity. Because the services related to functions entrusted to a Municipality under Article 243W, the supply fell within Serial No. 3 of Notification No. 12/2017-Central Tax (Rate), which exempts pure services provided to a Government Entity for municipal or panchayat functions. GST was therefore not payable on the amounts received for the covered services. en-us Wed, 10 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414614 Amounts described as reimbursement were treated as consideration for pure consultancy services supplied to a Government Entity. Because the services related to functions entrusted to a Municipality under Article 243W, the supply fell within Serial No. 3 of Notification No. 12/2017-Central Tax (Rate), which exempts pure services provided to a Government Entity for municipal or panchayat functions. GST was therefore not payable on the amounts received for the covered services. Case-Laws GST Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414614