Circular No.

Subject

Circular No. 206/18/2023-GST (Para 6)

Circular No. 177/09/2022-GST (Para 5)

Circular No. 51/25/2018-GST

Karnataka

Ernst And Young LLP

Professional services for assistance in filing of corporate tax returns provided to Bangalore Water Supply & Sewerage Board is not an exempt supply as they are not covered under any function entrusted to a Panchayat or Municipality under article 243G or 243W of the Constitution respectively.

Karnataka

K A Sujit Chandan

Rent received from the Department of Social Welfare, Government of Karnataka, for operating a boys hostel for Scheduled Tribes is exempt from GST.

Rajasthan

Mpower Saksham Skills

Exemption under Sr No 3 of Notification No.12/2017 Central Tax (R) is not available in respect of the Security Service, Manpower Supply with machine and Anti-termite Treatment & Pest Control Service , supplied to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities such as Gram Panchayats, Panchayat Samiti: Block Development Officer and Other Government Agencies.

Gujarat

INI Design Studio Pvt. ltd

1. No, the design and comprehensive consultancy services from concept to completion for State-of-Art High rise office building provided to Surat Municipal Corporation are not covered under entry no.3 of Notification No.12/2017Central Tax(Rate) dated 28.06.2017

2. No, the consultancy services for preparation of design and detailed estimation of town hall provided to Ahmedabad Urban Development Authority are not covered under entry no.3 of Notification No.12/2017Central Tax(Rate) dated 28.06.2017.

3. No, the Medical and Design Consultancy Services for establishment of Medical College, Teaching Hospital and Nursing College at Pune, provided to Pune Municipal Corporation are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017

4. No, the work of Preparation of Master Plan of Green Field Areas and Project Management Consultancy Work for Development of Green Field Areas provided to Rajkot Smart City Development ltd. are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.

5. No, the consultancy services for architectural and engineering design/working drawing of Baramati Hospital provided to Executive Engineer, Public Works (East) Division, Pune are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017

6. No, the consultancy service to Gujarat Technological University for architectural design/engineering design, working drawing, structural analysis and drawings, electrical drawings and details of all services for phase wise construction of building for proposed project are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and Gujarat State Notification No.12/2017-ST(Rate) dated 28.06.2017