AAR: Municipal service contracts to local authorities u/s2(69) CGST, composite supplies, exemption only via Entry 3A

AAR: Municipal service contracts to local authorities u/s2(69) CGST, composite supplies, exemption only via Entry 3ACase-LawsGSTAAR held that services provided by the applicant to designated Municipal Corporations and Municipalities are rendered to “local

AAR: Municipal service contracts to local authorities u/s2(69) CGST, composite supplies, exemption only via Entry 3A
Case-Laws
GST
AAR held that services provided by the applicant to designated Municipal Corporations and Municipalities are rendered to “local authorities” under s.2(69) CGST Act, as these bodies are “Municipalities” under Arts. 243P and 243Q of the Constitution. The activities are in relation to functions entrusted under Arts. 243G and 243W, read with the Eleventh and Twe

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