Classification of services—

(a) Whether service provided by ws PDCOR Ltd is correctly classified under SAC Code 9983?

(b) Whether Jaipur Development Authority falls under the definition of Local Authority or Governmental Authority or Government Entity?

(c) Whether the aforementioned services being provided by M/S PDCOR Ltd. in the above case are exempted from Goods and Service Tax under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017, applicable w.e.f 01.07.2017, as amended from time to time and corresponding Raj. GST Notification issued by Government of Rajasthan?
(d). Whether the services rendered by PDCOR Ltd are covered under any other entry of the Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017 and corresponding Raj. GST Notification issued by Government of Rajasthan or any other notifications/rules under GST law ?
Held that :-
1. The PMC Services provided by M/s. PDCOR Ltd. to the JDA in the “Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur” are correctly classified under SAC Code 9983.
2. Jaipur Development Authority (JDA) is a Governmental Authority.
3. The PMC Services provided by M/S PDCOR Ltd. to JDA under the “ “Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur awarded to them vides their MOA dated: 01.09.2017 are covered under Sl. No.3 of GST under Notification 12 /2017 Central Tax (Rate) dated 28/06/2017 (Notification No. F.12 (56) FD/Tax/2017-Pt-1-50 Dated 29/09/2017 issued by the Government of Rajasthan.) and hence exempt from GST. [2018] 3 TAXLOK.COM 068 (AAR-Rajasthan)