GST on road cutting charges paid to JNN on behalf of Jaipur Smart City Limited

In re Lakhlan & Quereshi Construction Company (GST AAR Rajasthan)

Question 1. Whether the service recipient i.e. M/s. Jaipur Smart City Limited is a “Governmental Authority” as defined in the explanation to clause (16) of section 2 of the IGST Act, 2017.

Answer 1 : No, M/s Jaipur Smart City Limited is not a “Governmental Authority”.

Question 2. Whether Item number (vi) in Col

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