GST on recovery of road cutting charges from Jaipur Smart City Limited

In re Lakhlan and Qureshi Construction Co. (GST AAAR Rajasthan) 1. M/s Jaipur Smart City Limited (JSCL) are covered under Governmental Authority as defined in the explanation to clause (16) of Section 2 of the IGST Act, 2017. 2. The supply related to ‘fire fighting system with pump house in ABD Area & Purohitji ka Katla including 5 years Operating & Maintenance installation’ provided by the appellant to M/s JSCL is considered as supply of services provided to the Governmental Authority and are covered under Item number (vi) in Column (3) of serial number 3 of Notification N...