Pure consultancy services to Municipalities & Corporations are exempt from GST

In re Vimos Technocrats Private Limited (GST AAR Karnataka) Q1. Whether pure consultancy services provided to the Municipalities and Corporations are exempt from GST as per the serial number 3 of the notification 12/2017-Central tax (Rate) dated 28.06.2017? A1. Pure consultancy services (without supply of goods) provided by the applicant to the Municipalities and Corporations (local bodies) and State Government Departments, as enumerated in the application, are exempt from GST as per the serial number 3 of the notification 12/2017-Central tax (Rate) dated 28.06.2017? Q2. Whether pure consultan...