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Case Law Details

Case Name : In re Kochi Metro Rail Limited (GST AAR Kerala)
Related Assessment Year :
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In re Kochi Metro Rail Limited (GST AAR Kerala)

The services rendered by the applicant to the Government of Kerala as executing and operating agency of the integrated water transport project is exempted from GST.

1. Since the Govt, of Kerala is the dejure owner of the assets of the water metro project and the works contracts are performed by contractors with whom agreements are entered into by KMRL on behalf of Govt, of Kerala:

(a) Whether KMRL has any l

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