https://www.taxtmi.com/caselaws?id=418904 AAR Tamil Nadu ruled that consulting services provided by a German company for storm water drain management in Chennai qualify for GST exemption. The applicant provided pure services involving technical expertise, financial planning, and training to Greater Chennai Corporation without supplying goods. The services related to urban planning activities under Article 243W of the Constitution, supplied to a local authority. The AAR held that these pure services fall under exemption notification 12/2017-Central Tax (Rate) as they constitute consulting services for urban infrastructure development provided to a municipal corporation. en-us Mon, 31 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418904 AAR Tamil Nadu ruled that consulting services provided by a German company for storm water drain management in Chennai qualify for GST exemption. The applicant provided pure services involving technical expertise, financial planning, and training to Greater Chennai Corporation without supplying goods. The services related to urban planning activities under Article 243W of the Constitution, supplied to a local authority. The AAR held that these pure services fall under exemption notification 12/2017-Central Tax (Rate) as they constitute consulting services for urban infrastructure development provided to a municipal corporation. Case-Laws GST Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418904