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GST - Highlights / Catch Notes

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Exemption from GST - Pure services - Project Development Service ...


Project Development and Management Services Exempt from GST as "Pure Services" with No Goods Involvement.

September 8, 2022

Case Laws     GST     AAR

Exemption from GST - Pure services - Project Development Service (i.e. Detailed Project Report Service/Beneficiary Document Preparation) and Project Management Consultancy services (PMCS)/Supervision Services - Such services would qualify as Pure Service (excluding works contract service or other composite supplies involving supply of any goods)” and accordingly exempt from the payment of GST - AAR

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