GST exempt on supply of pure services for implementation of Integrated Strom Water Drain to a Local Authority

In re GITEC-IGIP GmbH (GST AAR Tamilnadu) in this case the applicants are providing “Pure Services”, by way of rendering Consulting Services’ for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation and the same is supplied to GCC, who is a “Local Authority”, represented by the Superintending Engineer, Strom Water Drain Department, Greater Chennai Corporation, Chennai. Also, the services are in relation to Entry No. 1 of the ...