{"id":72253,"date":"2025-08-08T07:41:38","date_gmt":"2025-08-08T02:11:38","guid":{"rendered":""},"modified":"2025-08-08T07:41:38","modified_gmt":"2025-08-08T02:11:38","slug":"applicant-building-metro-stations-not-a-government-authority-under-para-2-zf-of-notification-12-2017-ct-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72253","title":{"rendered":"Applicant building metro stations not a &#8220;Government Authority&#8221; under Para 2(zf) of Notification 12\/2017-CT (Rate)"},"content":{"rendered":"<p>Applicant building metro stations not a &#8220;Government Authority&#8221; under Para 2(zf) of Notification 12\/2017-CT (Rate)<br \/>Case-Laws<br \/>GST<br \/>The AAR held that the applicant, a commercial entity engaged in constructing metro stations, does not qualify as a &#8220;Government Authority&#8221; 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<\/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=91402\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Applicant building metro stations not a &#8220;Government Authority&#8221; 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 &#8220;Government Aut<\/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-72253","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72253","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=72253"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72253\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}