GST Not Exempt for Building Plans & DTP Services to Gujarat R&B Department

In re Devendra k Patel (GST AAR Gujarat) M/s. Devendra K Patel, registered under GST with GSTIN 24AZFPP1155R1ZX, engages in providing works contract services and engineering consultancy to various governmental agencies, including the R&B Department of the Government of Gujarat. The applicant sought an advance ruling to determine whether their services of preparing plans, estimates, and Draft Tender Papers (DTP) for building works for the R&B Department would be exempt from GST under the provisions relating to Panchayats and Municipalities as per Articles 243G and 243W of the Constituti...