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

Preparing Construction Plans for Government Departments: Are They “Pure Services” Exempt Under GST?Case-LawsGSTThe 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 s

Preparing Construction Plans for Government Departments: Are They “Pure Services” Exempt Under GST?
Case-Laws
GST
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 24

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