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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Classification of services - pure services or not - Project ...

Case Laws     GST

December 10, 2021

Classification of services - pure services or not - Project Development Service - the Services rendered by the appellant to the State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY, are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India and such services would qualify as Pure Service (excluding works contract service or other composite supplies involving supply of any goods). - AAR

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