https://www.taxtmi.com/caselaws?id=417989 AAR Maharashtra held that architectural services provided by applicant to Municipal Corporation of Greater Mumbai qualify for GST exemption under Notification No. 12/2017. The services comprised pure services (architectural design, structural design, MEP design, HVAC services, drawings preparation) for recreation ground cum textile museum development. All three conditions were satisfied: services were pure services without goods supply, provided to local authority (MCGM), and related to functions entrusted to municipality under Article 243W of Constitution through Mumbai Municipal Corporation Act 1888. Exemption granted. en-us Tue, 01 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417989 AAR Maharashtra held that architectural services provided by applicant to Municipal Corporation of Greater Mumbai qualify for GST exemption under Notification No. 12/2017. The services comprised pure services (architectural design, structural design, MEP design, HVAC services, drawings preparation) for recreation ground cum textile museum development. All three conditions were satisfied: services were pure services without goods supply, provided to local authority (MCGM), and related to functions entrusted to municipality under Article 243W of Constitution through Mumbai Municipal Corporation Act 1888. Exemption granted. Case-Laws GST Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417989