No GST on comprehensive architectural services provided to Municipal Corporation: AAR
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- By Chetan Kulasri
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- Last Updated on 26 April, 2022
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Case Details: Authority for Advance Rulings, Maharashtra Sir J J College of Architecture Consultancy Cell., In re - [2022] 137 taxmann.com 139 (AAR - MAHARASHTRA)
Judiciary and Counsel Details
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Rajiv Magoo and T.R. Ramnani, Member
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Facts of the Case
The applicant entered into an agreement with city Municipal Corporation to provide comprehensive architectural services for repairs/restoration, reconstruction for development of recreation ground cum textile museum. It filed an application for advance ruling to determine taxability of services provided by it.
AAR Held
The Authority for Advance Ruling observed that the applicant was supplying pure services to Municipal Corporation which is a local authority and such services would be provided by way of any activity in relation to any function entrusted to a Municipality under article 243W of Constitution. Therefore, as per Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, comprehensive architectural services provided by applicant would be exempt under GST.
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