Amaravathi Metro Rail Corporation Limited

Whether M/S Amaravathi Metro Rail Corporation Limited, GSTIN: 37AANCA9264G1Z8, is a Government authority as per the Notification No. 12/2017 of Central Tax ( Rate), dt::28th June 2017, read with Notification No. 32/2017 of Central Tax (Rate), dt: 13th October 2017.                             
Whether the consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of Municipality under article 243W read with  Twelfth Schedule to the constitution of India, to fall within the purview of the aforesaid exemption notification