Project management consultancy “centage” charges for government works treated as pure services; GST exemption upheld, refunds limited by Section 54

Project management consultancy “centage” charges for government works treated as pure services; GST exemption upheld, refunds limited by Section 54Case-LawsGSTCentage charges collected for project management consultancy, involving only supervision, coordi

Project management consultancy “centage” charges for government works treated as pure services; GST exemption upheld, refunds limited by Section 54
Case-Laws
GST
Centage charges collected for project management consultancy, involving only supervision, coordination and administrative management without any transfer of property in goods or works contract, were held to constitute “pure services.” As such services were supplied to Government/local authorities in relation to functions entrus

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