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 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. As it has alread...