Consultancy Services for Municipal Functions Exempt from GST; Services to Private Hospitals Taxable Under Article 243W.

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....Exemption from GST - pure consultancy services provided to the Municipalities and Corporations - he services provided by the applicant are in relation to the function entrusted to the Municipality under article 243W of the constitution. Hence the applicant is entitled to the benefit of exemption - However, pure consultancy service to private hospitals are taxable - AAR....