This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No GST on Rent for locker provided in bus stand by Municipal Corporation
Case Law Details
- Case Name
- In re Erode City Municipal Corporation (GST AAAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Tamilnadu, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
In re Erode City Municipal Corporation (GST AAAR Tamilnadu)
i. In respect of Q.No. 1, Sl. No. 5-B (Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243W of the Constitution and the service of rent or fee collection for such a facility is neither a Supply of Goods nor a supply of Service as per Notification No. 14/2017-CT (Rate).
ii. In respect of Q.No. 2, the transaction between the corporation and the contractor as listed in Sl.No. 1. to 9 and 13, except at SI.No. 5A-Charges for T...
