Chapter 99
Services – Exemption from GST
GST
Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G 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 participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
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Notes:
As amended by notification no. 15/2018 – Int
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tion.
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Note:
As amended vide vide notification no. 33/2017 – Integrated Tax (Rate) dated 13.10.2017, before it was read as,
“Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G 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 participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article
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Plain text (Extract) only
For full text:-Visit the Source
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