Advance Ruling Authority says UKPSVEN is not 'local authority' but 'governmental authority'. Construction service for water supply is tax exempt.
Case-Laws
GST
The case concerned the classification of UKPSVEN as a local authority u\/s CGST Act. The AAR ruled that UKPSVEN does not qualify as a local authority as it lacks control over a municipal fund. It was established as a governmental authority u\/s UPWSS Act, making it eligible for exemption u\/s Notification No. 12\/2017-Central Tax. UK<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Advance Ruling Authority says UKPSVEN is not 'local authority' but 'governmental authority'. Construction service for water supply is tax exempt.Case-LawsGSTThe case concerned the classification of UKPSVEN as a local authority u\/s CGST Act. The AAR ruled that UKPSVEN does not qualify as a local authority as it lacks control over a municipal fund. It was … Continue reading “Advance Ruling Authority says UKPSVEN is not 'local authority' but 'governmental authority'. Construction service for water supply is tax exempt.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69438","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69438","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69438"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69438\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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