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Services rendered by the applicant to the State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY, under contract with main contractor, are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India.

Classification of service— In the instant case, the questions before us to decide is whether:- i. the Project Development Service and Project Management Consultancy services (‘PMCS’) provided by the main contractors to ‘SUDA’ and the Project Management Consultancy Services for ‘PMAY’ would qualify as an activity in relation to functions entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India, and if so, whether such services provided by the main contractors would qualify as Pure services accordingly exempt from the payment of GST duly covered in Sl. No 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017 (as amended from time to time). ii. Whether the said service provided by the sub-contractor to the main contractor would also be exempt from payment of GST in terms of Notification No. 12/2017-Centra1 Tax (Rate). Held that— we are of the view that the Consultancy services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India. Such services would qualify as Pure Service (excluding works contract service or other composite supplies involving supply of any goods)” and accordingly exempt from the payment of GST duly covered in Sl.No. 3 of Notification No. 12/2017 -Central Tax (Rate), dated 28th June, 2017 (as amended from time to time) issued under Central Goods and Services Tax Act, 2017 (CGST/Act), and corresponding notifications issued under Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act), subject to the fulfillment of condition prescribed for Input Tax Credit under the CGST Act, 2017 and subsequent Rules, made there under.
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