Project Management Consultancy Services Not GST Exempt for Regulatory Bodies, Autonomous Entities Under GST Acts.

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....Exemption from GST - Pure Service - Providing Project Management Consultancy services - regulatory bodies and other autonomous entities would not be regarded as the “government” for the purposes of the GST Acts. - Holding of equity control of RUDSICO by Jaipur Development Authority and Rajasthan Housing Board cannot be treated as holding of equity control by government. Accordingly, we hold that RUDSICO is not a Governmental Authority. - AAAR....