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Nirma University not eligible for GST exemption under N/No. 12/2017-CT(R)
Case Law Details
- Case Name
- In re Nirma University (GST AAAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Gujarat, Advance Rulings
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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 Territory or local authority were also covered under the said Sr. No. 4 till 26.07.2018, prior to amendment vide Notification No. 14/2018-Central Tax (Rate). However, admittedly, the appellant does not fall under any of those categories....
