https://www.taxtmi.com/caselaws?id=420518 AAR Maharashtra ruled that project management consultancy services for petroleum projects are taxable at 18% GST under the residual entry of professional, technical and business services. The applicant managed projects from design to commissioning without supplying goods. The services did not qualify for the reduced 12% rate under geological/geophysical consulting or mineral exploration categories, as they were general project management services not specifically connected to exploration activities, falling under the standard 18% tax rate. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420518 AAR Maharashtra ruled that project management consultancy services for petroleum projects are taxable at 18% GST under the residual entry of professional, technical and business services. The applicant managed projects from design to commissioning without supplying goods. The services did not qualify for the reduced 12% rate under geological/geophysical consulting or mineral exploration categories, as they were general project management services not specifically connected to exploration activities, falling under the standard 18% tax rate. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420518