AAR: Project Management Consultancy Services to Govt. Authorities sans supply of goods, qualify as ‘Pure Service’

Gujarat AAR states that services provided by the applicant, engaged in architectural and project management consultancy services (covered under SAC 998331) to Government Authorities intrastate as well as interstate, do not involve any supply of goods and hence the services appear to be falling in the definition of ‘Pure Services’; However, on examining the scope of ‘pure service’ mentioned in the exemption notification No. 12/2017—Central Tax (Rate), dated June 28,...