Case Law Details
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 Column (3) of serial number 3 of Notification 11/2017 dated 28th June 2017 as amended by Notification number 24/2017 of Central Tax (Rate) dated 21st September 2017 is applicable in respect of all payments related to work order for Fire Fighting System installation at contracted area between applicant and Jaipur Smart City Limited?
Answer 2 : NO.
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