The Maharashtra Authority of Advance Ruling (AAR) has held that no Goods and Service Tax is payable on Comprehensive architectural services.
The Applicant, Sir JJ College of Architecture Consultancy Cell, the ‘Applicant’, was formed as per the guidelines of the Council of Architecture, a statutory body under the Act of Parliament and University of Mumbai. The Government of Maharashtra has permitted the applicant to render comprehensive architectural services.
The Applicant provides services to Government bodies, State corporations and Public Sector Undertakings (PSUs) in relation to comprehensive architecture including architectural design, structural design, MEP design, HVAC design, preparation of drawings, etc.
The Applicant has entered into an agreement with the Municipal Corporation of Greater Mumbai, (MCGM), the service receiver in the subject case, to provide comprehensive architectural services for repairs/restoration, reconstruction for development of recreation ground cum textile museum, located at India United Mills Nos., 2 & 3 at Kala Chowky, ‘E’ Ward, Mumbai.
The applicant has sought for advance ruling on the issue applicability of GST exemption on Comprehensive architectural services that includes architectural design, structural design , MEP design , HVAC services design, preparation of drawings etc for repairs/ restoration, reconstruction for development of recreation ground cum textile museum at United India Mills 2 & 3 at Kala chowky provided by the Applicant to Municipal Corporation of Greater Mumbai (MCGM).
The coram of Rajiv Magoo and T.R. Ramnani has held that GST exemption vide Sr. No. 3 of Notification No. 12/2017 – Central Tax (Rate) dated 28th June 2017, is applicable on Comprehensive architectural services that includes architectural design, structural design, MEP design , HVAC services design, preparation of drawings etc for repairs/ restoration, reconstruction for development of recreation ground cum textile museum at United India Mills 2 & 3 at Kala chowky provided by the Applicant to Municipal Corporation of Greater Mumbai (MCGM).
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