Case Law Details
Case Name : In re Ahmedabad Municipal Transport Service (GST AAR Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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Page ContentsIn re Ahmedabad Municipal Transport Service (GST AAR Gujarat)
In re Ahmedabad Municipal Transport Service (GST AAR Gujarat)
A. Whether AMTS would be qualified as ‘Local Authority’ as defined under the Central Goods and Services Tax Act, 2017?
Ans. The applicant merits qualification as ‘Local Authority’ as defined under the Central Goods and Service Tax Act, 2017.
B. Whether AMTS 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. ...
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