Case Law Details
In re Jayesh A Dalal (GST AAR Uttar Pradesh)
AAR observe that the applicant has not submitted any relevant document to establish the coverage of services provided by them in particular functions entrusted to a municipality under the twelfth Schedule to Article 243W of the Constitution. The nature of services mentioned in the Work Order dated 16.01.2019 (attached by the applicant in the application of advance ruling on sample basis) i.e. preparation of DPR and Project Management Consultancy are not covered in the functions entrusted to a municipality under Article 243W of the Constitution in our view.
In view of the above, both the members of AAR unanimously ruled as under;
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 for SUDA And the Project Management Consultancy services (“PMC”) under the Contract for PMAY would Qualify as an Activity in relation to Function entrusrted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?
Ans- No.
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