AAR: ‘Mapping services’ rendered to Municipal Corporation to aid in town/urban planning, exempt from GST

Maharashtra AAR rules that mapping services to various Municipal Corporations & Councils which enables to identify unpermitted construction areas and help the Government or local authority to do Town Planning, Urban Planning & Control the Land use by the general public etc. are exempt from GST; Elucidating that supply does not involve goods, holds that, said services are actually aiding and helping the Municipal Corporation & Councils to perform the functions entr...