https://www.taxtmi.com/caselaws?id=299273 The Project Development Service and Project Management Consultancy services provided by the applicant to SUDA and PMAY were found not to qualify as activities related to functions entrusted to Panchayat or Municipality under Article 243G or Article 243W of the Constitution. Consequently, they do not qualify for exemption under relevant notifications. The ruling by the Authority for Advance Ruling, Uttar Pradesh, is limited to their jurisdiction and subject to provisions under Section 103(2) of the CGST Act, 2017. en-us Thu, 21 Jan 2021 00:00:00 +0530 Fri, 21 Mar 2025 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299273 The Project Development Service and Project Management Consultancy services provided by the applicant to SUDA and PMAY were found not to qualify as activities related to functions entrusted to Panchayat or Municipality under Article 243G or Article 243W of the Constitution. Consequently, they do not qualify for exemption under relevant notifications. The ruling by the Authority for Advance Ruling, Uttar Pradesh, is limited to their jurisdiction and subject to provisions under Section 103(2) of the CGST Act, 2017. Case-Laws GST Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299273