Architectural services provided to the GHMC is exempted from GST?
Under Section 10 of the CGST Act, 2017, architectural services provided to government corporations are generally exempt from GST. In order to qualify for this exemption, services must be provided to the government or local authority for specific government projects. For specific details, it is advisable to check with current regulations or consult with a tax specialist.
Yes, architectural services provided by a company to government corporations are generally exempt from GST under certain conditions. According to GST laws in India, services provided to government entities or local authorities are exempt from GST under Notification No. 12/2017-Central Tax (Rate).
However, this exemption applies only when the services are provided to the government or local authority for specific public functions, such as planning, designing, and construction of government infrastructure projects. If the architectural services are provided to a private entity or for non-public purposes, they may not be exempt and could attract GST.
It’s always advisable to check the specific terms and conditions or consult a tax professional to ensure compliance with the latest GST notifications and rules.