Pure Service — The Applicant is incorporated under Companies Act, 1956 with 100% participation by way of equity by the State Government and has been appointed as the state level Nodal agency to take up the Sewerage projects and is also responsible in implementation of various sewerage projects in the state of Goa. The applicant is engaged in providing (a)Project management, (b) Project planning,(c)Survey, studies and investigations(d) Feasibility study,(e)Detailed design,(f)Bidding process & contract management,(g)Construction supervision & contract management,(h) Preparation of detailed project report. The Applicant sought advance ruling on various questions including status of its services and applicability of GST. The Authority viewed that the services provided by the applicant qualifying the admissibility criteria and, Project Management Services / Supervision fee (pure services) provided to a govt. authority is exempt from GST. — Sewerage & Infrastructural Development Corporation Of Goa Ltd., In Re… [2019] 16 TAXLOK.COM 125 (AAR-Goa)