AMRCL is a Government Authority; AAR on functions of Municipality

In re Amaravathi Metro Rail Corporation Limited (GST AAR Andhra Pradesh) 1. Whether M/s. Amaravathi Metro Rail Corporation Limited (AMRCL) is a Government authority as per the Notification No. 12/2017 of Central Tax ( Rate), dated 28th June 2017, read with Notification No. 32/2017 of Central Tax (Rate), dated 13th October 2017. The applicant / AMRCL is a Government Authority as per Notification 12/2017-CT (Rate), dated 28.06.2017. 2. Whether the consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consult...