AAR: Pure consultancy services to Government exempt from GST and to private individuals taxable @18%

Karnataka AAR holds that pure consultancy services (without supply of goods) like project management consultancy services including construction, supervision, quality control, rejuvenation and development of lakes to the Municipalities, Corporations (i.e. local bodies) and also to Government Departments, as enumerated in the application, are exempt from GST as per serial no. 3 of Notification No. 12/2017-CTR dated June 28, 2017; Observes that services provided are related to ...