https://www.taxtmi.com/forum/issue?id=120974 Pure services by a statutory body for road and bridge projects were considered under Entry 3 of Notification No. 12/2017-Central Tax (Rate), which exempts pure services supplied to Government when rendered in relation to functions entrusted to a Panchayat or Municipality under Articles 243G and 243W. The discussion focused on whether planning, DPR preparation, tendering, supervision, and project management for State Highways have a sufficient nexus with the constitutional functions concerning roads and bridges, and whether the exemption is limited to Panchayat or municipal roads. Where exemption is unavailable, the services were discussed as engineering or project management services under SAC 9983, taxable at the standard GST rate. en-us Wed, 24 Jun 2026 22:44:44 +0530 Tue, 07 Jul 2026 19:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120974 Pure services by a statutory body for road and bridge projects were considered under Entry 3 of Notification No. 12/2017-Central Tax (Rate), which exempts pure services supplied to Government when rendered in relation to functions entrusted to a Panchayat or Municipality under Articles 243G and 243W. The discussion focused on whether planning, DPR preparation, tendering, supervision, and project management for State Highways have a sufficient nexus with the constitutional functions concerning roads and bridges, and whether the exemption is limited to Panchayat or municipal roads. Where exemption is unavailable, the services were discussed as engineering or project management services under SAC 9983, taxable at the standard GST rate. Discussion-Forum GST Wed, 24 Jun 2026 22:44:44 +0530 https://www.taxtmi.com/forum/issue?id=120974