Core Project Engineers & Consultants Pvt. Ltd. – Mah AAR

Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) exempts Pure Services provided to Municipal Corporations and Councils in relation to a function under Article 243W of the Constitution of India.

Applicant providing services of Urban Planning including Town Planning, Planning of Land-Use, Construction of Building were held to be in relation to Urban Planning including Town Planning, Planning of Land-Use, Construction of Building, and hence are exempt from GST.