https://www.taxtmi.com/caselaws?id=757669 AAR, West Bengal ruled that applicant's services under AMRUT project qualify as supply to State Government. The services involving survey, design, drawing, estimate and preparation of comprehensive plan for water supply schemes fall under functions entrusted to Panchayat under Article 243G and municipality under Article 243W of Constitution. These services relate to drinking water/water supply functions listed in Eleventh/Twelfth Schedule, satisfying exemption notification conditions for services provided to governmental authorities regarding constitutional functions of local bodies. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757669 AAR, West Bengal ruled that applicant's services under AMRUT project qualify as supply to State Government. The services involving survey, design, drawing, estimate and preparation of comprehensive plan for water supply schemes fall under functions entrusted to Panchayat under Article 243G and municipality under Article 243W of Constitution. These services relate to drinking water/water supply functions listed in Eleventh/Twelfth Schedule, satisfying exemption notification conditions for services provided to governmental authorities regarding constitutional functions of local bodies. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757669