AAR explains GST on Various services provided by Municipality

By editor3 Goods and Services Tax Judiciary April 28, 2021

TaxGuru Citation: 2021 taxguru.in 1353
Case Name: In re Erode City Municipal Corporation (GST AAR Tamilnadu)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Tamilnadu, Advance Rulings

Upgrade to Basic or Premium to download.

Already Upgraded? Log in.

In re Erode City Municipal Corporation (GST AAR Tamilnadu)

Q1. Advance ruling is required in respect of Sl No 1 to 6, 8,9 & 13 whether the services rendered by us directly are covered under Twelfth Schedule to Article 243W of the Constitution and / or exempted under the Notfn. No mentioned against each SI No as detailed below

Description of the service

Ruling

Maintenance Of Park

Not a Supply of Service as per Notification. N014/2017 — CT(R) & dt 28-06-2017 as amended vide Notfn. No. 16/2018 dated 26.07.2018

Providing Market facilities -daily

Not a Supply of Service as per Notification. N014/2017 — CT(R) & dt 28-06-2017

Providing Market facilities -weekly

Not a Supply of Service as per Notification. N014/2017 — CT(R) & dt 28-06-2017

Providing bays in bus stand

Not a Supply of Service as per Notification. N014/2017 — CT(R) & dt 28-06-2017 as amended vide Notfn. No. 16/2018 dated 26.07.2018

(B) Locker rent facilities

(D) Providing stand for cycle, scooter, auto, four wheeler stand in bus stand and other places

(E) Providing room for rent for temporary stay

(B) Facility of providing locker for rent directly by the applicant is taxable for the reason that this does not fall under Notification. N014/2017 — CT(R) & dt 28-06-2017 and is taxable