Chapter 99
Services – Exemption from GST
GST
Services by 27[****] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution.
Definition
(zf) Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with 90 per cent. or more pa
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