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GST: Consultancy services to Chennai Metro under smart city mission are exempt
Case Law Details
- Case Name
- In re M/s. Tamil Nadu Water Investment Company Limited (GST AAR Tamil Nadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re M/s. Tamil Nadu Water Investment Company Limited (GST AAR TamilNadu)
Whether Sl.No.3 of Notification No.12/2017- Central Tax(Rate) dated 28th June 2017 is applicable for the services rendered by Tamil Nadu Water Investment Corporation (TWIC) to Chennai Metro Supply and Sewerage Board (CMWSSB).
The activity of the Applicant as per the three contracts entered into with Chennai Metro Water Supply and Sewerage Board i.e. for Project Management Consultancy (PMC) Services entered by Applicant with CMWSSB for construction management and supervision including off-site inspection for the propose...
