Page 74 - GSTL_13th August 2020_Vol 39_Part 2

160 GST LAW TIMES [ Vol. 39
to be scrutinized and reviewed for quality compliance, test
should be asked to re-done whenever any discrepancy ob-
served and if possible shall witness such test to ensure the
quality compliance.
(n) Review of the detailed construction drawings as necessary
during continuance of the contract and approving shop
drawing of contractor for implementation as required.
(o) Assist in identifying deviations in contract and take action for
approval of revised contract values.
(p) Proof checking and issuance for execution of contractor’s de-
sign and drawing for lump sum turnkey contracts
(8) The Applicant has deployed team of professionals and support staff
in the month of February, 2019 and raised its first invoice in the
month of April, 2019 for remuneration of staff and reimbursement
of expenses in terms of Agreement. Thereafter, the Applicant has
raised monthly invoices regularly and has charged 18% GST in the
invoices raised and has deposited this GST amount from time to
time to the Government as the Contract Agreement for Consultancy
Services has provision (as stated in Point 41.2 of Special Conditions
of Contract) for the amount of GST over billed amount to be paid by
the APPRED.
(9) The Applicant further states that its client, APPRED is of the view
that the Project Management Consultancy services provided by
them are exempt from CGST and Andhra Pradesh GST as per of
Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 and
G.O. Ms. No. 588 (Andhra Pradesh) State Tax (Rate), dated 12-12-
2017 respectively.
(10) Given the above background, the present application is being pre-
ferred before the Hon’ble Authority of Advance Ruling to deter-
mine whether the Project Management Consultancy services pro-
vided to Andhra Pradesh Panchayat Raj Engineering Department
for APRRP Road Construction Project can be termed as ‘Pure Ser-
vices’ as referred in Sl. No. 3 - (Chapter 99) of Table mentioned in
Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 and
accordingly eligible for exemption from Central Goods and Services
Tax and Sl. No. 3 - (Chapter 99) of Table mentioned in G.O. Ms. No.
588-(Andhra Pradesh) State Tax (Rate), dated 12-12-2017 and ac-
cordingly eligible for exemption from Andhra Pradesh Goods and
Services Tax.
The applicant had filed an application in Form GST ARA-01, 18-12-2019, by pay-
ing required amount of fee for seeking Advance Ruling on the following issues,
as mentioned below.
4. Questions raised before the Authority :
Whether the ‘Project Management Consultancy’ services provided to
Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh
Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Ser-
vices’ as referred in Sl. No. 3 - (Chapter 99) of Table mentioned in Notification
No. 12/2017-Central Tax (Rate), dated 28-6-2017 and accordingly eligible for ex-

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