Case of Steel Industrials Kerala Ltd, AAR Kerala Ruling Dated 8th December 2025. AAR noted that as per Entry 3 of Notification 12/2017(Rate) dated 28th June 2017, exemption is available where the supply qualifies as pure services, is rendered to Government or local authorities, and relates to functions entrusted under Articles 243G or 243W of the Constitution. The applicant’s PMC services involved no supply of goods and were provided to Government departments and Panchayats in connection with constitutionally assigned functions. Thus, AAR ruled that GST is not applicable on centage charges collected for such pure PMC services and the same are exempt under the said notification.