Street lighting repair and maintenance services to Municipality qualify for GST exemption under Notification 12/2017-Central Tax
Case-Laws
GST
AAR ruled that the applicant's street lighting repair and maintenance services provided to Kayamkulam Municipality qualify for GST exemption under Serial No. 3A of Notification 12/2017-Central Tax (Rate). The Municipality constitutes a local authority under Section 2(69) of CGST Act, 2017, as defined in Article 243P of the Constitution. Since the
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