Property Tax Survey Services for Municipalities Not Exempt from GST: Maharashtra AAR

In re Sthapatya Consultants (India) Private Limited (GST AAR Maharashtra)

Maharashtra Authority for Advance Rulings (AAR) has held that services provided to municipal councils for the purpose of property tax assessment are not exempt from Goods and Services Tax (GST). In its ruling dated April 29, 2025, the authority determined that while these are pure services provided to a local authority, they do not fall under the specific functions entrusted to a municipality under Article 243W of the Constitution, which is a mandatory condition for availing the exempti

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