https://www.taxtmi.com/caselaws?id=772805 The AAR Maharashtra ruled that services provided by the applicant for property tax assessment facilitation do not qualify for exemption under Notification No. 12/2017. The applicant conducted property surveys, numbering, measurement, and data digitalization to assist Municipal Councils in property tax assessment. Although these services support mandatory municipal functions under the Maharashtra Municipal Act 1949, the AAR held that property tax assessment is not listed among constitutional functions under Article 243W's Twelfth Schedule. Consequently, the services constitute pure labour services to local authorities but fall outside constitutional municipal functions, making the applicant ineligible for the exemption benefits. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 10:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772805 The AAR Maharashtra ruled that services provided by the applicant for property tax assessment facilitation do not qualify for exemption under Notification No. 12/2017. The applicant conducted property surveys, numbering, measurement, and data digitalization to assist Municipal Councils in property tax assessment. Although these services support mandatory municipal functions under the Maharashtra Municipal Act 1949, the AAR held that property tax assessment is not listed among constitutional functions under Article 243W's Twelfth Schedule. Consequently, the services constitute pure labour services to local authorities but fall outside constitutional municipal functions, making the applicant ineligible for the exemption benefits. Case-Laws GST Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772805