https://www.taxtmi.com/caselaws?id=417989 Comprehensive architectural services supplied as pure services to a municipal corporation were treated as exempt under Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate) because the recipient was a local authority and the work related to a municipal function under Article 243W. The services concerned repairs, restoration and reconstruction of a recreation ground-cum-textile museum, and the relevant municipal nexus was traced to the municipal corporation's statutory functions under the applicable municipal law. The exemption was not denied merely because the activity was not expressly named in the Twelfth Schedule, as a direct statutory link to a municipal function was sufficient. The services were therefore held exempt from GST. 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 Comprehensive architectural services supplied as pure services to a municipal corporation were treated as exempt under Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate) because the recipient was a local authority and the work related to a municipal function under Article 243W. The services concerned repairs, restoration and reconstruction of a recreation ground-cum-textile museum, and the relevant municipal nexus was traced to the municipal corporation's statutory functions under the applicable municipal law. The exemption was not denied merely because the activity was not expressly named in the Twelfth Schedule, as a direct statutory link to a municipal function was sufficient. The services were therefore held exempt from GST. Case-Laws GST Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417989