https://www.taxtmi.com/caselaws?id=753512 AAR Gujarat held that consultancy services for preparing plans, estimates, and draft tender papers for building works provided to the State Government's R&B department do not qualify for blanket exemption under notification 12/2017-CT(R). While the services were deemed "pure services" provided to the State Government, they do not automatically fall under activities related to Panchayat or Municipality functions per Articles 243G and 243W. The applicant may claim exemption only if they can prove specific buildings relate to functions listed in Schedule XI and XII, determined case-by-case. en-us Thu, 30 May 2024 00:00:00 +0530 Mon, 03 Jun 2024 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753512 AAR Gujarat held that consultancy services for preparing plans, estimates, and draft tender papers for building works provided to the State Government's R&B department do not qualify for blanket exemption under notification 12/2017-CT(R). While the services were deemed "pure services" provided to the State Government, they do not automatically fall under activities related to Panchayat or Municipality functions per Articles 243G and 243W. The applicant may claim exemption only if they can prove specific buildings relate to functions listed in Schedule XI and XII, determined case-by-case. Case-Laws GST Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753512