The Central Government vide Notification No. 02/2014-ST dated January 30, 2014 (the Notification) has substituted the definition of ‘Governmental Authority’ to expand the scope of exemption to an authority or a board or any other body either set up by an Act of Parliament or a State Legislature or established by Government, with 90 percent or more participation by way of equity or control, to carry out any function entrusted to a municipality under Article 243W of the Constitution.
The Notification has amended the definition of “Governmental Authority” as provided under clause (s) of Para 2 of the Mega Exemption Notification No. 25/2012-ST dated June 20, 2012 as under:
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Bimal Jain
FCA, FCS, LLB, B.Com (Hons)
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Author Bio
Construction services were provided to construct ( ICAI Branch auditorium) , whether ST is applicable in this case or it can be exempted?
speciafy if any exemption ?
thanks
Sir
Mathadi kamagar Sangathan is Goverment Body?
Crux of the amended definition:
The Central Government vide Notification No. 02/2014-ST dated 30th January, 2014 (“the Notification”) has substituted the definition of ‘Governmental authority’ to expand the scope of exemption to an authority or a board or any other body established by Government, with 90 percent or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution.
Please clarify whether municipalities and corporations comes under exemptions?
Is this Notification includes government company, with 100% of equity hold by state government??