{"id":74270,"date":"2025-10-31T08:23:13","date_gmt":"2025-10-31T02:53:13","guid":{"rendered":""},"modified":"2025-10-31T08:23:13","modified_gmt":"2025-10-31T02:53:13","slug":"planning-estimates-and-dtp-services-for-public-building-works-not-gst-exempt-under-article-243g-243w-absent-direct-municipal-function-link","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74270","title":{"rendered":"Planning, estimates and DTP services for public building works not GST-exempt under Article 243G\/243W absent direct municipal function link"},"content":{"rendered":"<p>Planning, estimates and DTP services for public building works not GST-exempt under Article 243G\/243W absent direct municipal function link<br \/>Case-Laws<br \/>GST<br \/>The AAR held that the applicant&#39;s supply of planning, estimates and DTP services for building works to a state R&#038;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93747\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s supply of planning, estimates and DTP services for building works to a<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74270","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74270","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74270"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74270\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}