https://www.taxtmi.com/caselaws?id=780521 AAR held that services of preparing plans, estimates and DTP for building works under a government contract do not automatically qualify as activities "in relation to" Panchayat/Municipality functions under Articles 243G/243W and so are not prima facie GST-exempt. The phrase "in relation to" requires a direct and proximate nexus with functions in the relevant schedules; it cannot be stretched broadly. Exemption notifications are to be strictly construed and the taxpayer bears the burden of proving applicability. Several specified government buildings and facilities were found not to qualify under the exemption. en-us Thu, 09 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780521 AAR held that services of preparing plans, estimates and DTP for building works under a government contract do not automatically qualify as activities "in relation to" Panchayat/Municipality functions under Articles 243G/243W and so are not prima facie GST-exempt. The phrase "in relation to" requires a direct and proximate nexus with functions in the relevant schedules; it cannot be stretched broadly. Exemption notifications are to be strictly construed and the taxpayer bears the burden of proving applicability. Several specified government buildings and facilities were found not to qualify under the exemption. Case-Laws GST Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780521