GST exempt on Project Management Consultancy’ Services to APRRP

In re Consulting Engineers Group Limited (GST AAR Andhra Pradesh) Project Management Consultancy’ Services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Services’ as referred in SI. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – Central Tax (Rate) Dated 28/06/2017 and accordingly eligible for exemption from Central Goods and Service Tax and SI. No. 3 – (Chapter 99) of Table mentioned in G.O.Ms. No.588 -(Andhra Pradesh) State Tax...