Classification of service— The present application has been filed by the applicant seeking an advance ruling in respect of the following questions.-

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 applicant has entered into an agreement dated 26.09.2017, with the Municipal Corporation of Greater Mumbai (MCGM), to provide architectural services for repairs/restoration, reconstruction for development of recreation ground cum textile museum, in Mumbai. 

It is the contention of the applicant that, the impugned supply is exempt under Sr. No. 3 of Notification No. 12/2017– Central Tax (Rate) dated 28th June 2017, as amended from time to time, in as much as the applicant is supplying pure services to MCGM, a local authority by way of an activity in relation to any function entrusted to a Municipality under article 243W of the Constitution.

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’).