GST on PMC services to RUDSICO under Towns Development Sector Project

In re Consulting Engineers Group Limited (GST AAR Rajasthan) Q. Whether the ‘Project Management Consultancy’ services provided to Rajasthan Urban Drinking Water Sewerage and Infrastructure Corporation (RUDSICO) under Rajasthan Secondary Towns Development Sector Project, where Invoice is raised by the Applicant to the Leading Member, who further raise invoice to RUDSICO of complete amount, can be termed as ‘Pure Services’ as referred in SI. No. 3 – (Chapter 99) of Table mentioned in notification no. 12/2017 central tax(Rate) dated 28.06.2017 and accordingly eligibl...