No GST on Consultancy services to SUDA for functions entrusted to Municipalities or Panchayat

In re Hi-Tech Builder (GST AAR Uttar Pradesh) Q-1 Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as “SUDA”) and the PMC under the contract for Pradhan Mantri Awas Yojna (PMAY in short) would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243 W respectively, of the Constitution of India? Answer 1. We hold that the Consultan...