Nirma University not eligible for GST exemption under N/No. 12/2017-CT(R)

In re Nirma University (GST AAAR Gujarat)

In the Notification No. 12/2017-Central Tax, Sr. No. 4 provides exemption to services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution. Similar services provided by Central Government, State Government, Union

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