Case Law Details
Case Name : In re Lakhlan & Quereshi Construction Company (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2021-22/31
Date of Judgement/Order : 15/12/2021
Related Assessment Year :
Courts :
AAR Rajasthan Advance Rulings
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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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