https://www.taxtmi.com/caselaws?id=415449 The services provided for preparing Detailed Project Reports (DPR) and Project Management Consultancy (PMC) under the Pradhan Mantri Awas Yojna (Urban) for the State Urban Development Agency (SUDA) were held to fall under functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India. Additionally, these services were deemed as "Pure Services" and exempt from GST under Notification No. 12/2017-Central Tax (Rate) and corresponding notifications under the Uttar Pradesh Goods and Services Tax Act, 2017. en-us Wed, 30 Jun 2021 00:00:00 +0530 Sat, 04 Dec 2021 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415449 The services provided for preparing Detailed Project Reports (DPR) and Project Management Consultancy (PMC) under the Pradhan Mantri Awas Yojna (Urban) for the State Urban Development Agency (SUDA) were held to fall under functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India. Additionally, these services were deemed as "Pure Services" and exempt from GST under Notification No. 12/2017-Central Tax (Rate) and corresponding notifications under the Uttar Pradesh Goods and Services Tax Act, 2017. Case-Laws GST Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415449