AAR cannot rule on GST exemption in absence of information about specific activities performed

In re Awas Bandhu (GST AAR Uttar Pradesh) Based on their activities whether Awas Bandhu Uttar Pradesh can be exempt from GST regime. As per the schedules enclosed by the applicant with their application, we noticed that the General conditions/principles of Working of the applicant is to help U.P. Housing Ministry to implement their policies & plan and to help Government to provide affordable housing for all income groups. This is very generalize picture of the functioning of the applicant. We observe that in order to achieve the objective entrusted to them they must have performed certain ...