Architecture Consultancy Cell of the candidate university has entered into an agreement with the Municipal Corporation of Greater Mumbai (MCGM) to offer a comprehensive architectural and project management service, including architecture and design services MEP, review of tender documents for the invitation of contractors, inspection invoices and certification of contractors paid by MCGM for a project to build and develop a “textile museum” in Mumbai. The project includes the restoration of heritage and the adoption of various structures such as the textile museum, the library building, the back office for support staff, the commercial space that must be rented to various public authorities to present textiles, auditorium, underground parking, public parking space, etc. However, we note that the applicant did not provide the contractual copies they entered into with MCGM, which would detail the exact nature of the activities they were doing and which would be essential in deciding whether the services provided by the applicant are provided in the nature of Pure Services or Works Contract Services. c. To qualify for the above exemption, the service provided by mcgM must be a simple service, i.e. it does not participate in a construction contract. The applicant stated that the agreement reached by JJ and MCGM, after payment of stamp duty, had been registered by the Maharashtra Government under Article 63/63 as an operating agreement, as recommended by MCGM. We note that the competent court officer provided us with a copy of the receipt of stamp duty paid for the registration of the contract between the applicant and MCGM, the contract being clearly identified as an “enterprise contract” and the applicant having made it clear in his argument that the subject agreement had been registered by the Maharashtra government under Article 63/63 as an enterprise contract, as recommended by the MCGM. The corresponding entry is reproduced as follows – pure service (with the exception of enterprise contract services or other packaged deliveries with delivery of goods) made available to the central government, government or trade union authority or local authority in the context of an activity entrusted to Panchayat in accordance with Article 243G of the Constitution or a function entrusted to a commune in accordance with Article 243W of the Constitution. In view of the judge`s comments and the registration of the agreement between the applicant and MCGM as an enterprise contract agreement in accordance with MCGM`s advice and, therefore, that the services provided by the applicant are contrary to the nature of the contract construction services, we do not see the need to go into its other agreements with respect to exemption rights after Sr.No. 3 of communication 12/2017-CT (rate) of 28.06.2018 as pure quality services.

This application was filed pursuant to Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [the CGST Act and MGST Act”] by SIR J.