https://www.taxtmi.com/caselaws?id=427419 The AAR, UP held that Project Development Services and Project Management Consultancy services provided to SUDA under PMAY qualify for GST exemption under Notification No. 12/2017-CT (Rate). The services constitute "pure services" related to functions entrusted to Panchayats/Municipalities under Articles 243G/243W of the Constitution. Since SUDA is a state-level nodal agency under UP Government for PMAY implementation, services provided to SUDA qualify for CGST and UPGST exemption even when rendered through sub-contracts, as the notification does not require direct provision to governmental authorities. en-us Fri, 01 Jul 2022 00:00:00 +0530 Thu, 10 Apr 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427419 The AAR, UP held that Project Development Services and Project Management Consultancy services provided to SUDA under PMAY qualify for GST exemption under Notification No. 12/2017-CT (Rate). The services constitute "pure services" related to functions entrusted to Panchayats/Municipalities under Articles 243G/243W of the Constitution. Since SUDA is a state-level nodal agency under UP Government for PMAY implementation, services provided to SUDA qualify for CGST and UPGST exemption even when rendered through sub-contracts, as the notification does not require direct provision to governmental authorities. Case-Laws GST Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427419