Housing Board established by the government is a ‘Government Authority’

In re Rajasthan Housing Board (GST AAR Rajasthan) Housing Board established by the government is a ‘Government Authority’ and services provided by them are exempt from GST. AAR Further held that Rajasthan Housing Board is a Governmental Authority as defined for the purpose of levy of GST. The AAR, Rajasthan in the matter of M/s. Rajasthan Housing Board [Advance Ruling No. RAJ/AAR/2022-23/20 dated December 14, 2022] has ruled that Rajasthan Housing Board (“RHB”) is covered under the definition of “Governmental Authority” as defined in clause (zf) Paragraph 2 vide Notification No. 12...