TMI Blog2019 (5) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, the out sourced services of soil investigation and structural design works for DPR preparation received by the applicant in respect of the projects listed Sl.No. 1 to 4 will be covered by the exemption under Sl.No. 3 of the above notification. The Centage Charges / Consultancy Charges received by the applicant in respect of the works at SI Nos. (1) to (4) above being in relation to pure services provided to the State Government by way of activity in relation to function entrusted to a Panchayat / Municipality under 243G / 243W of the Constitution is exempted from goods and services tax as per Sl. No. 3 .of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 - The out sourced services of soil investigation and structural d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCSTDD. 3. Construction of Pre-Metric Hostel for Boys at Kadirur in Kannur District for SCSTDD. 4. Construction of Model Residential School, Hostel, Kitchen Block and Staff Quarters at Peringome in Thaliparamba Taluk in Kannur District for SCSTDD. 5. Construction of Sub-Registrar Office at Thiruvananthapuram for Registration Department. Applicant requested advance ruling on the following: i. The GST rate applicable for centage charges / consultancy charges. In respect of the building works under taken by the applicant, the soil investigation and structural design works for DPR preparation are entrusted to outside consultants. These services rendered by the outside consultant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement services for construction projects . This service code includes services of assuming overall responsibility for the successful completion of a construction project on behalf of a client, including organizing the financing end the design, requesting tenders, and performing management and control functions; project management services provided by engineers or architects. This service code does not include:- general services, cf. 99541, 99542. The services rendered by the applicant in respect of the projects at Sl. Nos. 1, 2, 3 and 4 will be covered under the exemption under SI. No.3 of the above notification as promotion of educational and aesthetic aspects falls under Twelfth Schedule [Article 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
