Applicant building metro stations not a “Government Authority” under Para 2(zf) of Notification 12/2017-CT (Rate)

Applicant building metro stations not a “Government Authority” under Para 2(zf) of Notification 12/2017-CT (Rate)Case-LawsGSTThe AAR held that the applicant, a commercial entity engaged in constructing metro stations, does not qualify as a “Government Aut

Applicant building metro stations not a “Government Authority” under Para 2(zf) of Notification 12/2017-CT (Rate)
Case-Laws
GST
The AAR held that the applicant, a commercial entity engaged in constructing metro stations, does not qualify as a “Government Authority” under Paragraph-2(zf) of Notification No. 12/2017-CT (Rate) dated 28.06.2017, as amended. The applicant neither performs functions entrusted to a Municipality under Article 243W nor to a Panchayat under Article 243G of the Co

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