In re Devendra K Patel (GST AAR Gujarat)
M/s. Devendra K Patel, an entity registered under GST, is engaged in providing work contract services and engineering consultancy services to Government agencies like the R&B Department of the Government of Gujarat. The R&B Department is responsible for the planning, construction, and maintenance of all roads and Government buildings in Gujarat. The applicant received contracts from the R&B Department to provide engineering/consultancy services for preparing and providing plans and estimates and Draft Tender Paper (DTP) for building work.
The scope of work included preliminary and detailed field surveys, data collection, preparation of general arrangement drawings, general layout plans, general description of the project, bill of quantities (BOQ), cost estimates, detailed estimates, draft tender paper, and preparation of specifications based on MORTH and/or R&B Department standards, or sound engineering practices.
Advance Ruling Sought
The applicant sought an advance ruling on two main questions:
1. Whether the services of preparing and providing plans, estimates, and DTP for building work provided to the R&B Department qualify as an activity in relation to Panchayat or Municipality under Article 243G or Article 243W of the Constitution of India.
2. If the answer to the first question is affirmative, whether such service qualifies as a pure service provided to the State Government by way of an activity in relation to any function entrusted to a Panchayat or Municipality, and thus is eligible for exemption from CGST and SGST under Serial No. 3 of notification No. 12/2017-CT (R) dated June 28, 2017.
Earlier Ruling and Remand
