AAR: Project Management Consultancy Services provided to Panchayat exempted from GST

Andhra Pradesh AAR exempts Project Management Consultancy services provided by Applicant to Panchayat from applicability of GST; Notes that the Applicant provides Project Management Consultancy services to Andhra Pradesh Panchayati Raj & Engineering Department (APPRED) for rural road development project meant for connectivity of all unconnected habitats in the state; Observes that the services rendered by Applicant are devoid of any incorporation of goods in the process o...