Professional tax filing services for BWSSB don't qualify for exemption as it's not a local authority & services aren't for panchayat/municipality functions.
Case-Laws
GST
Professional services for assistance in filing corporate tax returns provided to BWSSB do not qualify as exempt supply under SI No. 3 (chapter 99) of Notification 12/2017-Central Tax (Rate) dated 28 June 2017. BWSSB is not a Local Authority as its members are appointed by State Government, not elected through direct el
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