IN RE : VARANASI DEVELOPMENT AUTHORITY

2018 (10) TMI 307 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G. S. T. L. 52 (A. A. R. – GST) – Development Authorities – exempt entity or not – Taxability of supply of goods and services – Whether the Development Authorities formed and constituted under “Uttar Pradesh Urban Planning and Development Act, 1973” are to be treated as “Exempt entity or not” under new GST Law?

Held that:- It is undisputed fact that the Development Authority has been constituted under Uttar Prade

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