Local Authority within the meaning of section 2(69)(c) of GST Act entitled to GST Exemption

In re Newtown Kolkata Development Authority (GST AAR West Bengal)

The Applicant is a local authority within the meaning of section 2(69)(c) of the GST Act and is entitled to the exemptions available on the services it supplies in terms of the various entries of Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 —

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