Preparing Construction Plans for Government Departments: Are They "Pure Services" Exempt Under GST?

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....The AAAR set aside the impugned ruling dated 30.5.2024 and remanded the matter back to the GAAR for fresh decision. The case concerned whether services of preparing plans, estimates, and Draft Tender Plans for building work provided to the R&B department of Gujarat Government constituted "pure services" related to Panchayat or Municipality functions under Articles 243G or 243W of the Constitution. The AAAR determined it had authority to confirm or modify rulings under section 101 of the CGST Act, 2017, drawing parallels to similar provisions in the Central Excise Act and Finance Act, with support from Gujarat HC precedent in Commissioner of Central Excise vs Medico Labs.....