GST Dispute on Reimbursement for Pure Services in Transport Studies: Is the Applicant a Government Entity?

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Full Text of the Document

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....Levy of GST - reimbursement of expenses such as salaries, rent, training, staff welfare expenses etc. - Rate of GST - Government Entity or not - The consultancy services are in the nature of preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors, etc. and as per the applicant's submissions, at present there is no supply of goods. Thus, the applicant is rendering Pure Services to MMRDA. - AAR....