GST on road cutting charges paid to JNN on behalf of Jaipur Smart City Limited

In re Lakhlan & Quereshi Construction Company (GST AAR Rajasthan) Question 1. Whether the service recipient i.e. M/s. Jaipur Smart City Limited is a “Governmental Authority” as defined in the explanation to clause (16) of section 2 of the IGST Act, 2017. Answer 1 : No, M/s Jaipur Smart City Limited is not a “Governmental Authority”. Question 2. Whether Item number (vi) in Column (3) of serial number 3 of Notification 11/2017 dated 28th June 2017 as amended by Notification number 24/2017 of Central Tax (Rate) dated 21st September 2017 is applicable in respect of al...