Planning, estimates and DTP services for public building works not GST-exempt under Article 243G/243W absent direct municipal function link

Planning, estimates and DTP services for public building works not GST-exempt under Article 243G/243W absent direct municipal function linkCase-LawsGSTThe AAR held that the applicant’s supply of planning, estimates and DTP services for building works to a

Planning, estimates and DTP services for public building works not GST-exempt under Article 243G/243W absent direct municipal function link
Case-Laws
GST
The AAR held that the applicant's supply of planning, estimates and DTP services for building works to a state R&B department do not attract GST exemption under the entries linked to Article 243G/243W unless the services bear a direct and proximate relationship to a function entrusted to a Panchayat or Municipality. Exemption notificat

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