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2018 (9) TMI 1334 - AAR - GSTClassification of services - Works Contract - Pure services - Services provided to Local Authority or Governmental Authority or Government Entity - PMC shall review detailed designs prepared and submitted by the Contractor for execution purposes keeping in view the applicable technology, applicable regulations and guidelines and the Employer's Requirements. - Applicability of a notification issued under the provisions of this Act - determination of the liability to pay tax on any goods or services or both. Whether service provided by ws PDCOR Ltd is correctly classified under SAC Code 9983? - Held that:- The services provided by M/S PDCOR Ltd is classifiable under SAC Code 9983 Whether Jaipur Development Authority falls under the definition of Local Authority or Governmental Authority or Government Entity? - Held that:- Jaipur Development Authority (JDA) is a Governmental Authority. Whether the PMC services to JDA for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur will attract GST or will be exempt from GST as per Serial No. 3 of CGST Notification No. 12/2017 dated 28th of June, 2017? - Held that:- From the scope of services provided by the applicant to the JDA it is clear that these services are pure services and hence exempt under S.No.3 for Notification No. 12/2017-Central Excise (Rate) dated 28th June 2017 - the Jaipur Development Authority is Governmental Authority and PMC Services provided by M/s. PDCOR to JDA in relation to “Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur” are found to be covered under services mentioned at Sl. No.3 of CGST under Notification 12 /2017 Central Tax (Rate) dated 28/06/2017 (Notification No. F. 12 (56) FD/Tax/2017-Pt-I-50 Dated 29/09/2017 issued by the Government of Rajasthan.). Ruling:- The PMC Services provided by M/s. PDCOR Ltd. to the JDA in the “Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur” are correctly classified under SAC Code 9983. Jaipur Development Authority (JDA) is a Governmental Authority. The PMC Services provided by M/S PDCOR Ltd. to JDA under the “ “Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur awarded to them vides their MOA dated: 01.09.2017 are covered under Sl. No.3 of GST under Notification 12 /2017 Central Tax (Rate) dated 28/06/2017 (Notification No. F.12 (56) FD/Tax/2017-Pt-1-50 Dated 29/09/2017 issued by the Government of Rajasthan.) and hence exempt from GST.
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