Levy of GST — Authority for Advance Ruling — Taxability on Development of Textile Museum – The applicant provided services to Government bodies, State corporations and PSUs in relation to comprehensive architecture services that include project design, structural design, MEP design, drawings, study reports, etc. The applicant entered into an agreement with Municipal Corporation of Greater Mumbai (MCGM) for an upcoming project of establishment & development of textile Museum in Mumbai where they have to provide comprehensive Architecture service and project management service. As per notification no TPB 4312/789/CR-27/2013/UD-11 of the urban land department, the textile museum is treated as part of the recreational ground area and ancillary facilities of recreation. The applicant sought an advance ruling as to whether applicant shall charge GST on the consultancy services rendered to Municipal Corporation of Greater Mumbai (MCGM) for an upcoming project of establishment & development of textile museum in Mumbai.
Held that:- The Hon’ble Authority for Advance Ruling held that the services being provided by the applicant to MCGM are in the nature of Works Contract Services and therefore they would in no way be eligible for exemption under Sr. No. 3 of Notification No. 12/2017-CT (Rate) dated 28.06.2017, in respect of pure services.Sir J.J. College of Architecture Consultancy Cell  5 TAXLOK.COM 041 (AAR-Maharashtra)