18% GST payable on Centage Charges / Consultancy Charges

In re Ms. Kerala State Construction Corporation Ltd. (GST AAR Kerala) The GST rate applicable for Centage charges / Consultancy charges. The Centage Charges / Consultancy Charges received by the applicant in respect of the works at Si Nos. (1) to (4) above being in relation to pure services provided to the State Government by way of activity in relation to function entrusted to .a Panchayat / Municipality under 243G / 243W of the Constitution is exempted from goods and services tax as per SI No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017. The out sourced services of soil...