https://www.taxtmi.com/caselaws?id=799542 For centage-based project-management services, the Administrative Department commissioning and owning a project is the recipient of supply, notwithstanding funding or payment disbursement by another person; the SPV must therefore issue its tax invoice to that Department. Services comprising project-report preparation, technical sanctions, tendering, contractor management, supervision, monitoring and coordination are classified as project-management services under SAC 998339. The pure-services exemption requires a sufficient nexus with functions entrusted to Panchayats or Municipalities under Articles 243G or 243W. State and coastal highway, tourism-corridor road and similar projects lack that nexus, so centage charges are taxable at 18% GST. en-us Tue, 04 Aug 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799542 For centage-based project-management services, the Administrative Department commissioning and owning a project is the recipient of supply, notwithstanding funding or payment disbursement by another person; the SPV must therefore issue its tax invoice to that Department. Services comprising project-report preparation, technical sanctions, tendering, contractor management, supervision, monitoring and coordination are classified as project-management services under SAC 998339. The pure-services exemption requires a sufficient nexus with functions entrusted to Panchayats or Municipalities under Articles 243G or 243W. State and coastal highway, tourism-corridor road and similar projects lack that nexus, so centage charges are taxable at 18% GST. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799542