Architectural Consultancy Exempt Because It Qualifies as Pure Service to Municipality

In re Sachin Gandhi & Associates (GST AAR Gujarat) M/s Sachin Gandhi & Associates, registered under GST, sought an advance ruling from the Gujarat Authority for Advance Ruling (AAR) regarding the taxability of consultancy and project management consultancy (PMC) services provided to Ahmedabad Municipal Corporation (AMC) for the proposed construction of Danapith Fire Station, Staff Quarters, and Multi-Level Parking at the existing Old Danapith Fire Station, Ahmedabad. The applicant provided architectural, structural engineering, MEP consultancy, tender preparation, supervision, certific...