AAAR Tamilnadu explains GST on Various services provided by Municipal Corporation

In re Tiruppur City Municipal Corporation (GST AAAR Tamilnadu) i. In respect of Q.No. 1, Sl. No. 5-B (Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243 W of the Constitution and the service of rent or fee collection for such a facility is neither a Supply of Goods nor a supply of Service as per Notification No. 14/2017-CT (Rate) ii. In respect of Q.No. 2, the transaction between the corporation and the contractor as listed in Sl.No. 1. to 9, except at SI.No. 5A-Charges for TV advt. in Bus Stand ...