https://www.taxtmi.com/caselaws?id=756673 The AAR Maharashtra classified technical consultancy services for project development and management support provided to Maharashtra Jeevan Pradhikaran under SAC code 998399, taxable at 18% GST. For services supplied before 31-12-2021, exemption under Entry 3 of Notification 12/2017 applies as they relate to constitutional functions of local governments under Articles 243G and 243W. However, services supplied after 01-01-2022 are not exempt due to omission of "Government Authority or Government Entity" from the notification entry. en-us Wed, 31 Jul 2024 00:00:00 +0530 Tue, 27 Aug 2024 16:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756673 The AAR Maharashtra classified technical consultancy services for project development and management support provided to Maharashtra Jeevan Pradhikaran under SAC code 998399, taxable at 18% GST. For services supplied before 31-12-2021, exemption under Entry 3 of Notification 12/2017 applies as they relate to constitutional functions of local governments under Articles 243G and 243W. However, services supplied after 01-01-2022 are not exempt due to omission of "Government Authority or Government Entity" from the notification entry. Case-Laws GST Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756673