Steel Industrials Kerala Ltd ., In re
Date: December 7, 2025
Subject Matter
Centage Charges for PMC Services to Government Entities Exempt from GST, Subject to Conditions
Summary
The Authority for Advance Ruling allowed the application, holding that centage charges collected by the applicant for pure Project Management Consultancy (PMC) services provided to Government entities in relation to functions under Articles 243G and…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. The applicant, M/s STEEL INDUSTRIALS KERALA LIMITED is a Public Sector Undertaking having GSTIN 32AAECS2705F3ZT. 2. In this Ruling, a reference hereinafter to the provisions of the CGST Act, Rules or the Notifications issued there under shall include a reference t corresponding provisions of the KSGST Act, Rules or the Notific…