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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 :
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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

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