AAR: Constructions services w.r.t. water metro-project rendered to Kerala Govt., a ‘pure service’, exempt from GST

Kerala AAR holds that applicant (Special Purpose Vehicle formed for the implementation of Kochi Metro Rail Project) being the agency for executing and operating the integrated water transport project in Kochi is rendering pure services to Kerala Government falling under the service classification code 998339 – Project Management Services for construction projects; Hence, the services are exempted from payment of GST by virtue of Sl. No. 3 of the Notification No. 12/2017 –...