Municipal Water Supply Services Eligible for GST Exemption: AAR Uttarakhand

In re Dehradun Smart City Limited (GST AAR Uttarakhand) The case concerned an application filed by Dehradun Smart City Limited (DSCL) before the Uttarakhand Appellate Authority for Advance Ruling under the CGST and SGST Acts. DSCL sought rulings regarding its status as a Governmental Authority, the GST exemption available for its services in relation to a Smart City ESCO project, the characterization of supplies under a tripartite agreement, and whether it functioned as a pure agent for GST valuation purposes. DSCL was incorporated as a Special Purpose Vehicle (SPV) under the Smart Cities Miss...