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Housing Board established by the government is a ‘Government Authority’
Case Law Details
- Case Name
- In re Rajasthan Housing Board (GST AAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Rajasthan, Advance Rulings
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In re Rajasthan Housing Board (GST AAR Rajasthan)
Housing Board established by the government is a ‘Government Authority’ and services provided by them are exempt from GST. AAR Further held that Rajasthan Housing Board is a Governmental Authority as defined for the purpose of levy of GST.
The AAR, Rajasthan in the matter of M/s. Rajasthan Housing Board [Advance Ruling No. RAJ/AAR/2022-23/20 dated December 14, 2022] has ruled that Rajasthan Housing Board (“RHB”) is covered under the definition of “Governmental Authority” as defined in clause (zf) Paragraph 2 vide Notification No. 12...
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