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Case Law Details

Case Name : In re Pushpa Rani Pabbi (GST AAR Punjab)
Related Assessment Year :
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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...
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One Comment

  1. Surendra Singh Bhati says:

    If padking service contract between govt hospifal and a contractor, receipts by contractor from public, it is taxable.or not

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