Authority for Advance Ruling — Taxability on Project Management Consultancy – The applicant is a Company registered under the Companies Act, 1956. The Applicant has agreed to provide Project Management Consultancy Services to APPRED for Andhra Pradesh Rural Road Project (APRRP) Project which is for connectivity of all unconnected habitats of 250+ population in the state of Andhra Pradesh. Andhra Pradesh Panchayat Raj Engineering Department (APPRED) set up by an act of Parliament and headed by the Commissioner of Panchayat Raj, the Department of Panchayat Raj and Rural Development is responsible for planning and execution of programs for rural development. The applicant sought an advance ruling as to whether the ‘Project Management Consultancy’ services provided to APPRED for APRRP for Road Construction can be termed as ‘Pure Services’ as referred in Sl. No. 3 - (Chapter 99) of Table mentioned in Notification No.12/2017-CT (Rate) dated 28.06.2017 and accordingly eligible for exemption from tax.
Held that:- The Hon’ble Authority for Advance Ruling held that the the services provided by the Applicant are exempted under Sl.No.3 of Notification No.12/2017-CT (Rate) dated 28.06.2017 as amended further by Notification No.32/2017-CT (Rate), dated: 13.10.2017.—Consulting Engineers Group Limited, In Re… [2020] 24 TAXLOK.COM 057 (AAR-AP)