AAR : Centage/Consultancy charges received by Govt. entity for specified construction services, exempt

Kerala AAR holds that Centage /Consultancy charges received by applicant, an accredited agency of Govt. of Kerala, in relation to construction of model residential school, building for pre-examination, training, pre-metric hostel for Boys is exempt from GST as per Sr. no 3 of Notification 12/2017-Central tax dated June 28, 2017; Elucidates that, said services will be covered under Sr. no. 3 as promotion of cultural, educational and aesthetic aspects falling under 12th Sc...