Case Law Details
In re Pushpa Rani Pabbi (GST AAR Punjab)
Question: Whether the parking lot services provided by the Contractor appointed by the Market Committee, which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243 of the Constitution.
Answer: The parking services provided by the Contractor appointed by the Market Committee, are not exempt under Notification No. 12/2017 as the Market Committee is not a Government Authority. Marketing Committee (Mandi Board) does not qualify under the definition as provided in clause 2(zf) of the notes appended to Notification No.12/2017. The activity / services of parking provided by the applicant falls under heading 9967 and attracts GST @ 18% (CGST 9 % + SGST 9 %).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING
II. BRIEF FACTS OF THE CASE:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
If padking service contract between govt hospifal and a contractor, receipts by contractor from public, it is taxable.or not