Onion Market Fee: GST Exemption for Municipality 

In Re Tiruppur City Municipal Corporation (GST AAR Tamilnadu) The Tamil Nadu Authority for Advance Ruling (AAR) addressed an application by Tiruppur Municipal Corporation regarding the GST applicability on entry fees collected for its onion market. The corporation had contracted out the right to collect these fees from vendors and farmers using 19 constructed mandis (shops/godowns). The core issue was whether this activity, conducted through a contractor, qualified as a function entrusted to a municipality under Article 243W of the Constitution, and thus, whether it was exempt from GST under N...