https://www.taxtmi.com/caselaws?id=437478 The AAR, Gujarat ruled that architectural consultancy services provided to Surat Municipal Corporation for hospital construction qualify as pure services exempt from GST under notification 12/2017-Central (Rate). The authority determined that supply of drawings, samples, and physical models cannot be considered goods supply, making it a pure service. However, the AAR refused to rule on sub-contractor exemption matters, stating the applicant lacked locus standi to seek rulings on behalf of sub-contractors. The authority clarified that sub-contractors providing services to main contractors rather than directly to local authorities would not qualify for the exemption. en-us Wed, 26 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437478 The AAR, Gujarat ruled that architectural consultancy services provided to Surat Municipal Corporation for hospital construction qualify as pure services exempt from GST under notification 12/2017-Central (Rate). The authority determined that supply of drawings, samples, and physical models cannot be considered goods supply, making it a pure service. However, the AAR refused to rule on sub-contractor exemption matters, stating the applicant lacked locus standi to seek rulings on behalf of sub-contractors. The authority clarified that sub-contractors providing services to main contractors rather than directly to local authorities would not qualify for the exemption. Case-Laws GST Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437478