Case LawAAR No. 17/AP/GST/2020
Consulting Engineers Group Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- May 13, 2020
- Type:
- Advance Ruling
- Members:
- D Ramesh, M Sreekanth
Subject
‘Project Management Consultancy’ Services provided to APRRP exempt from GST
ExemptionPure Service
Summary
‘Project Management Consultancy’ Services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Services’ as referred in SI.…
Judgement
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Consulting Engineers Group Limited,(hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, exce…