{"id":74761,"date":"2026-01-07T09:17:09","date_gmt":"2026-01-07T03:47:09","guid":{"rendered":""},"modified":"2026-01-07T09:17:09","modified_gmt":"2026-01-07T03:47:09","slug":"project-management-consultancy-centage-charges-for-government-works-treated-as-pure-services-gst-exemption-upheld-refunds-limited-by-section-54","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74761","title":{"rendered":"Project management consultancy &#8220;centage&#8221; charges for government works treated as pure services; GST exemption upheld, refunds limited by Section 54"},"content":{"rendered":"<p>Project management consultancy &#8220;centage&#8221; charges for government works treated as pure services; GST exemption upheld, refunds limited by Section 54<br \/>Case-Laws<br \/>GST<br \/>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 &#8220;pure services.&#8221; As such services were supplied to Government\/local authorities in relation to functions entrus<\/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=95816\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Project management consultancy &#8220;centage&#8221; 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<\/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-74761","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74761","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=74761"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74761\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}