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GST: Mapping Services are Pure Labour Services provided to Municipalities/ Govt. falls under Article 243W, eligible for Exemption, says AAR

GST: Mapping Services are Pure Labour Services provided to Municipalities/ Govt. falls under Article 243W, eligible for Exemption, says AAR

The Maharashtra Authority of Advance Ruling (AAR) ruled that the mapping services are Pure Labour Services provided by the applicant to Municipalities or Government falls under Clause 1 and 2 of 25th Schedule of Article 243W and so it is eligible for exemption under notification 12/2017 dated June 28, 2017.

The applicant, Core Project Engineers and Consultants Pvt. Ltd. provided the mapping services to various Municipal Corporations and Councils. the services provided by them are Pure Labour Services, provided to Government or Local authority or a governmental authority by way of an activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

The applicant sought the advance ruling on the issue whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W; and Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated June 28, 2017 (Entry Na 1 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services.

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