GST exempt on pure services provided to Central/State Govt or UT related to functions entrusted to Municipalities/Panchayats

In re Jayesh Anil Kumar Dalal (GST AAAR Uttar Pradesh) In view of the above discussion, we hold that the services rendered by the  Appellant to the State Urban Development Agency,Uttar Pradesh (SUDA), and For PMAY, are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243W of the Constitution of India and such services would Qualify as pure Service (excluding works contract service or other composite supplies involving supply of any goods) and eligible for exemption from levy of CGST and UPGST, respectively. FULL TEXT OF ORDER OF APPELLAT...