{"id":71284,"date":"2025-04-08T08:29:01","date_gmt":"2025-04-08T02:59:01","guid":{"rendered":""},"modified":"2025-04-08T08:29:01","modified_gmt":"2025-04-08T02:59:01","slug":"municipal-onion-market-leasing-deemed-public-function-exempt-from-gst-under-constitutional-municipal-powers","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71284","title":{"rendered":"Municipal Onion Market Leasing Deemed Public Function Exempt from GST Under Constitutional Municipal Powers"},"content":{"rendered":"<p>Municipal Onion Market Leasing Deemed Public Function Exempt from GST Under Constitutional Municipal Powers<br \/>Case-Laws<br \/>GST<br \/>AAR determined that leasing 19 onion mandis to a contractor for daily fee collection constitutes a municipal function under Article 243W of the Constitution. The activity is exempt from GST as it falls within the scope of local authority&#39;s public functions. The transaction between the municipality and contractor is considered an inseparable public service activity, n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87244\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Municipal Onion Market Leasing Deemed Public Function Exempt from GST Under Constitutional Municipal PowersCase-LawsGSTAAR determined that leasing 19 onion mandis to a contractor for daily fee collection constitutes a municipal function under Article 243W<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71284","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71284","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=71284"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71284\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}