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.
Q3. Whether AJL is required to pay GST on advertisement services or the service recipient of AJL is required pay GST under reverse charge mechanism considering Notification no. 13/2017-Central tax (Rate) dated 28-06-2017?
3. Ahmedabad Janmarg ltd is liable to pay GST on advertisement services supplied by it.
Q4. Whether AJL is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act?
4. Ahmedabad Janmarg ltd is not required to be registered as a Deductor under GST.
Q5. If AJL does not qualify to be local authority under Central Goods and Services Tax Act, 2017 in Part A, can be it construed to be a government entity or a governmental authority?
5. Ahmedabad Janmarg ltd is not a Government Entity/ Governmental Authority.
