M/s. ARINEM CONSULTANCY SERVICES PVT Ltd

Q-1 We hold that the Services rendered  under the Contract with State Urban Development Agency, Uttar Pradesh (SUDA) , and for PMAY are in relation  to Functions Entrusted to Municipalities under Article 243 W and to Panchayats under Article 243 G of the Constitution of India.

Ans-1 Such services would Qualify as Pure Service (excluding works Contract Service or other Composite  Supplies involving Supply  of any Goods)” and accordingly exempt from the payment of GST duty Covered in SI. No 3 of Notification No. 12/ 2017 Central Tax (RATE) , DATED 28th June , 2017 issued under Central Goods  and Services  Tax Act, 2017 (CGST / Act), And  Corresponding Notification issued under Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act).