https://www.taxtmi.com/caselaws?id=429302 The Kerala AAR ruled that geotechnical investigation, foundation recommendation preparation, architectural design, detailed project report preparation, and project management services for civil works are classifiable under Heading 9983 and liable to 18% GST. Services provided to Rebuild Kerala and State Public Works Department qualified for exemption under entry 3 of Notification 12/2017 as they constitute activities related to functions entrusted to Panchayats/Municipalities under Articles 243G/243W. However, services to HLL Infratech Services Ltd, being a PSU rather than government entity, were not eligible for the same exemption. en-us Sat, 25 Jun 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429302 The Kerala AAR ruled that geotechnical investigation, foundation recommendation preparation, architectural design, detailed project report preparation, and project management services for civil works are classifiable under Heading 9983 and liable to 18% GST. Services provided to Rebuild Kerala and State Public Works Department qualified for exemption under entry 3 of Notification 12/2017 as they constitute activities related to functions entrusted to Panchayats/Municipalities under Articles 243G/243W. However, services to HLL Infratech Services Ltd, being a PSU rather than government entity, were not eligible for the same exemption. Case-Laws GST Sat, 25 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429302