No GST on PMC Consultancy for Panchayat & Municipal Functions: AAR Kerala

In re Steel Industrials Kerala Ltd. (GST AAR Kerala) The Authority for Advance Ruling, Kerala examined the applicability of GST on “centage charges” collected for Project Management Consultancy (PMC) or consultancy services provided by a public sector undertaking to Government departments and local authorities, and the eligibility to claim refund of GST already paid from 2017-18 onwards. The applicant is a Government of Kerala undertaking engaged, among other activities, in providing PMC services such as supervision, coordination, and administrative management of civil, electrical, and inf...