https://www.taxtmi.com/caselaws?id=306069 AAR held that survey and DPR preparation for water supply schemes supplied as pure services to local bodies via the PHED qualify as activities relating to functions entrusted to Panchayats/Municipalities and thus meet the three conditions for exemption under Notification No.12/2017 (pure service, provided to govt/local authority, relates to Article 243G/243W functions). Consequently, such services are exempt from GST and TDS under the CGST Act is not deductible at 2% on payments for these exempt services, since TDS applies only to taxable goods or services that are leviable to GST. en-us Thu, 10 Mar 2022 00:00:00 +0530 Sat, 13 Sep 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306069 AAR held that survey and DPR preparation for water supply schemes supplied as pure services to local bodies via the PHED qualify as activities relating to functions entrusted to Panchayats/Municipalities and thus meet the three conditions for exemption under Notification No.12/2017 (pure service, provided to govt/local authority, relates to Article 243G/243W functions). Consequently, such services are exempt from GST and TDS under the CGST Act is not deductible at 2% on payments for these exempt services, since TDS applies only to taxable goods or services that are leviable to GST. Case-Laws GST Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306069