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GST - Highlights / Catch Notes

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Exemption from GST - Pure Services - rendering Consulting ...

GST

February 26, 2022

Exemption from GST - Pure Services - rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain - it is established that the project is undertaken to improve the 'urban Infrastructure of the Chennai City'. 'Urban Planning' is one of the activities stipulated under the 'Twelfth Schedule' of the Constitution. Therefore, the activities of the applicant are 'in relation to' the activity of 'Urban Planning', an activity under Article 243W of the Constitution. - in this case the applicants are providing “Pure Services”, by way of rendering Consulting Services. - AAR

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