https://www.taxtmi.com/caselaws?id=784555 Centage charges received for project management/consultancy services to Govt departments and local authorities were examined for exemption under Entry 3 of N/N 12/2017-CT(R). As the supply involved only supervision, coordination and administrative management without any supply of goods or works contract, it qualified as "pure services"; being directly relatable to functions under Arts. 243G/243W read with the Eleventh/Twelfth Schedules, the centage charges were held exempt and not liable to GST. On refund of GST already paid, the AAR held that refund is governed by s.54 CGST Act and must be claimed within two years from the date of payment; it lacked jurisdiction to relax limitation, and declined to rule on factual eligibility beyond this. en-us Mon, 08 Dec 2025 00:00:00 +0530 Wed, 07 Jan 2026 08:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784555 Centage charges received for project management/consultancy services to Govt departments and local authorities were examined for exemption under Entry 3 of N/N 12/2017-CT(R). As the supply involved only supervision, coordination and administrative management without any supply of goods or works contract, it qualified as "pure services"; being directly relatable to functions under Arts. 243G/243W read with the Eleventh/Twelfth Schedules, the centage charges were held exempt and not liable to GST. On refund of GST already paid, the AAR held that refund is governed by s.54 CGST Act and must be claimed within two years from the date of payment; it lacked jurisdiction to relax limitation, and declined to rule on factual eligibility beyond this. Case-Laws GST Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784555