GST exempt on work of ‘Shaheed Dwar’ at Banjarawala, Dehradun

In re Garhwal Mandal Vikas Nigam Limited (GST AAR Uttarakhand)

(a) Whether the activities undertaken for implementing various construction /repair/ renovation/ addition/ alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority the consideration for which is received in the form of grants amounts to supply under the provisions of Goods & Services Tax laws and are thus chargeable to GST?

Only the services /activ

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