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The applicant is providing pure service to the state government, therefore, is eligible for exemption under GST.

Exemption from GST — The Applicant is providing services as a Financial Management Specialist and Institutional Development Specialist, respectively to Governments of Tamilnadu and Mizoram. He seeks a ruling on whether exemption is available on such services. The supplier is located in West Bengal, and the place of supply is in another State. The supplies on which the advance ruling is sought are, therefore, inter-state supplies. Authority ruled out that the Applicant is providing pure service to the State Governments in relation to the projects involve functions entrusted to a Panchayat or a Municipality under Art 243G or 243W of the Constitution and therefore, the Applicant’s service to the State Governments is eligible for exemption under GST. — Sumitabha Ray, In Re… [2019] 16 TAXLOK.COM 041 (AAR-WB)

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