No Ruling on GST on services to municipal corporation After Applicant Withdraws Plea

In re Cranberry Analytics Private Ltd (GST AAR Maharashtra) The matter before the Authority for Advance Ruling, Maharashtra, involved an application filed under Section 97 of the CGST Act and MGST Act seeking clarification on GST applicability to services provided to a municipal corporation. The applicant sought a ruling on whether its services were covered under clause 5 of the Twelfth Schedule of Article 243W of the Constitution of India and whether such services qualified as “pure services” eligible for exemption under Sr. No. 03 of Notification No. 12/2017-Central Tax (Rate). The issue...