2026-VIL-03-AAR
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SGST Advance Ruling Authority

GST – Kerala AAR - Applicability of GST on centage charges collected for project management consultancy services provided to Government entities - Whether the centage charges collected for the Project Management Consultant services provided to the Government entities are liable to GST or whether they fall under the exemption available for 'pure services' under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - HELD - The centage charges collected by the applicant for the PMC services are not liable to GST as they qualify as 'pure services' provided to Government entities in relation to functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution and exempt under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate) - The PMC services, such as supervision, coordination, and administrative management of civil, electrical, and infrastructure projects, including projects like the development of RRT & VET facilities for environmental protection, are directly connected with the functions enumerated in the Eleventh and Twelfth Schedules of the Constitution – Ordered accordingly - Whether the applicant can claim refund of GST already paid for the year 2017-18 onwards – HELD - Nothing prevents the applicant from claiming a refund of the taxes paid, provided the claim is made within the statutory time limit of two years as stipulated under Section 54. However, this authority cannot comment on the eligibility for refund, since factors not covered under this application, such as the issue of unjust enrichment, need to be examined for granting the refund. It is the prerogative of the jurisdictional officer to consider such matters on merits, on a case-to-case basis.
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