GST on project management consultancy services to Vedanta Limited

In re Lloyds Register Consulting Energy Private Limited (GST AAR Maharashtra) Question: – Whether the project management consultancy services provided by the applicant to Vedanta Limited (Division: Cairn Oil & Gas) would be liable to GST at the rate of 12% from January 2018 under serial no. 21(ia) i.e. under Service Accounting Code (“SAC”) 9983 stating “Other professional, technical and business services”, of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017, as inserted vide Notification No. 20/2019-Central Tax (Rate), dated 30.09.2019 since the s...