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Local Authority within the meaning of section 2(69)(c) of GST Act entitled to GST Exemption
Case Law Details
- Case Name
- In re Newtown Kolkata Development Authority (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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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 — FT dated 28/06/2017), as amended time to time.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL
1. Admissibility of the Application
1.1 The Applicant, New Town Kolkata Development Authority (hereinafter called NKDA),...
