Case Law Details
In re M/S PDCOR Limited (GST AAR Rajasthan)
Whether service provided by the applicant is correctly classified under SAC Code 9983. Whether JDA falls under the definition of Local Authority or Governmental Authority or Government Entity. Whether the services being provided by M/s PDCOR Ltd. in the said case are exempted from GST under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017.
Held by AAR
1. The PMC Services provided by M/s PDCOR Ltd. to the JDA in the “Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur” are correctly classified under SAC Code 9983.
2. Jaipur Development Authority (JDA) is a Governmental Authority.
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