AAR: Project Management Services for sewerage projects qualifies as “pure services”, hence exempt

Goa AAR exempts supervision fee received against provision of project management services including appointments of contractors and consultants, review and finalisation of contractor’s etc during implementation of sewerage projects as it qualifies as “pure services” ; Finds that applicant falls under the definition of “Governmental Authority or Entity” under section 2 (16) of the IGST Act as amended vide Notification No. 32/2017- CT (Rate) dated October 13, 2017; Ad...