Applicant performing statutory pollution-control functions qualifies as Governmental/Local Authority; licensing fees exempt from GST under municipal-functions notification

Applicant performing statutory pollution-control functions qualifies as Governmental/Local Authority; licensing fees exempt from GST under municipal-functions notificationCase-LawsGSTAAR held that the applicant, constituted and performing statutory pollut

Applicant performing statutory pollution-control functions qualifies as Governmental/Local Authority; licensing fees exempt from GST under municipal-functions notification
Case-Laws
GST
AAR held that the applicant, constituted and performing statutory pollution-control functions, qualifies as a “Governmental Authority/Local Authority” under the GST statutory scheme and notification framework, and that its licensing/consent/registration fees relate to functions akin to those entrusted to

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