Local Authority within the meaning of section 2(69)(c) of GST Act entitled to GST Exemption

In re Newtown Kolkata Development Authority (GST AAR West Bengal)

The Applicant is a local authority within the meaning of section 2(69)(c) of the GST Act and is entitled to the exemptions available on the services it supplies in terms of the various entries of Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 — FT dated 28/06/2017), as amended time to time.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL

1. Admissibility of the Application

1.1 The Applicant, New Town Kolkata Development Authority (hereinafter called NKDA), seeks a ruling whether the services it supplies are exempt under Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (corresponding cation) and whether it is liable to be registered. The question is admissible under section 97(2)(b)&(f) of the GST Act.

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