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TMI Blog2019 (5) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... pervision of construction, recording measurements in M-Book, preparation of bill etc. for which they are eligible to a centage charge consultancy charge calculated on the estimated value / value of work done in respect of the following projects; 1. Construction of Model Residential School, Hostel for Boys and Girls, Kitchen Block and Staff Quarters at Aralam in Kannur District for SCSTDD. 2. Construction of Building for Pre-Examination Training Centre in Kannur District for SCSTDD. 3. Construction of Pre-Metric Hostel for Boys at Kadirur in Kannur District for SCSTDD. 4. Construction of Model Residential School, Hostel, Kitchen Block and Staff Quarters at Peringome in Thaliparamba Taluk in Kannur District for SCSTDD. 5. Constr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. The applicant is rendering pure services falling under the Service Classification Code 998339. The explanatory notes in respect of the Service Classification Code 998339 reads as follows; Project management services for construction projects. This service code includes services of assuming overall responsibility for the successful completion of a construction project on behalf of a client, including organizing the financing end the design, requesting tenders, and performing management and control functions; project management services p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultancy Charges received by the applicant in respect of the works at SI Nos. (1) to (4) above being in relation to pure services provided to the State Government by way of activity in relation to function entrusted to a Panchayat / Municipality under 243G / 243W of the Constitution is exempted from goods and services tax as per Sl. No. 3 .of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017. The out sourced services of soil investigation and structural design works for DPR preparation received by the applicant in respect of the projects listed at Sl. No. 1 to 4 will be covered by the exemption under Sl. No. 3 of the above notification as pure services provided to a Government Entity by way of any activity in relation to a fun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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