https://www.taxtmi.com/caselaws?id=787486 Consultancy and project management services for construction of a fire station, staff quarters and multi-level parking were assessed against the three conditions of Sl. No. 3 of Notification No. 12/2017-(1) whether the supply is a pure service (not a works contract or composite supply involving transfer of goods), (2) whether the recipient is a local authority, and (3) whether the service relates to a function entrusted to a Municipality under Article 243W. The contract evidence shows no transfer of property in goods, the recipient is a municipal authority, and fire services and public parking appear in the Twelfth Schedule; accordingly the services satisfy all conditions and are exempt from GST under Sl. No. 3. en-us Thu, 26 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787486 Consultancy and project management services for construction of a fire station, staff quarters and multi-level parking were assessed against the three conditions of Sl. No. 3 of Notification No. 12/2017-(1) whether the supply is a pure service (not a works contract or composite supply involving transfer of goods), (2) whether the recipient is a local authority, and (3) whether the service relates to a function entrusted to a Municipality under Article 243W. The contract evidence shows no transfer of property in goods, the recipient is a municipal authority, and fire services and public parking appear in the Twelfth Schedule; accordingly the services satisfy all conditions and are exempt from GST under Sl. No. 3. Case-Laws GST Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787486