Municipal Services Deemed Labour, Not Core Constitutional Functions, Disqualifying Tax Exemption Under Notification 12/2017

Municipal Services Deemed Labour, Not Core Constitutional Functions, Disqualifying Tax Exemption Under Notification 12/2017Case-LawsGSTThe AAR determined that the applicant’s services to municipal councils, including property survey, numbering, measuremen

Municipal Services Deemed Labour, Not Core Constitutional Functions, Disqualifying Tax Exemption Under Notification 12/2017
Case-Laws
GST
The AAR determined that the applicant's services to municipal councils, including property survey, numbering, measurement, and data digitalization, constitute pure labour services not directly related to constitutional functions under Articles 243G or 243W. While facilitating property tax assessment is essential for municipal operations, these specifi

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