{"id":74599,"date":"2025-12-16T08:19:37","date_gmt":"2025-12-16T02:49:37","guid":{"rendered":""},"modified":"2025-12-16T08:19:37","modified_gmt":"2025-12-16T02:49:37","slug":"aar-municipal-service-contracts-to-local-authorities-u-s2-69-cgst-composite-supplies-exemption-only-via-entry-3a","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74599","title":{"rendered":"AAR: Municipal service contracts to local authorities u\/s2(69) CGST, composite supplies, exemption only via Entry 3A"},"content":{"rendered":"<p>AAR: Municipal service contracts to local authorities u\/s2(69) CGST, composite supplies, exemption only via Entry 3A<br \/>Case-Laws<br \/>GST<br \/>AAR held that services provided by the applicant to designated Municipal Corporations and Municipalities are rendered to &#8220;local authorities&#8221; under s.2(69) CGST Act, as these bodies are &#8220;Municipalities&#8221; 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<\/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=95098\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &#8220;local<\/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-74599","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74599","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=74599"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74599\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}