GST on drawings by sub-consultants: AAR allows Application withdrawal

In re Studio 30 Architects & Planners (GST AAR Karnataka)

In the case of M/s. Studio 30 Architects & Planners (GST AAR Karnataka), the applicant, a partnership firm providing architect services, sought an advance ruling under Section 97 of the CGST Act, 2017 and KGST Act, 2017. The specific question was whether the provisions of Section 12(3) of the IGST Act, 2017 are applicable to a sub-consultant, given that the sub-consultants provide drawings to the applicant, which are then incorporated into the final drawings given to the customer without any direct interaction betwee

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