Question 22: As per notification no.12/2017 CT(Rate) Dt.28.6.2017 at Sr. No. 3 of Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority13 or a Government Entity] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
GST payable is exempted vide above Sr. no.
we are consulting engg. and providing the services of consultancy regarding sewerage , water project , water treatment etc. to State Government.
we do conduct survey, make design on the basis of survey for pipe lying etc.
whether our above activity are exempted or not.
in the above we are sub contracting the work
and in some cases , other contractor sub let us the same work.
please advise whether above sub contract taken by us are also exempted or not.

Answer As per S. no 3 of notification no.12/2017 CT(Rate) Dt.28.6.2017 , Pure services supplies by you to the Govt whether as contractor, Sub contractor exempted from payment of GST. (Reply dt. 18/3/2018)