Government-Owned SPV's Consultancy Services for Transport Studies Exempt from GST Under Article 243.
Case-Laws
GST
Government authority – SPV with 100% government holding – The consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of Municipality under article 243 – No GST
TMI Updates – Hig
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