Ahmedabad Janmarg Limited is Local Authority’ under CGST Act, 2017

In re Ahmedabad Janmarg Limited (AAR Gujarat)

Q1. Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017?

1. Ahmedabad Janmarg ltd. is not a Local Authority.

Q2. Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in sl. no. 3 of Notification No. 12/2017–Central Tax (Rate) or sl. no. 3 of Notification No. 09/2017–IGST (Rate)?

2. Ahmedabad Janmarg ltd is liable to pay GST on security services under RCM, as per relevant Notification.

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