CASE LAW
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Authority |
One liner |
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2024(04)LCX0400 Gujarat High Court Nepra Resource Management Pvt. Ltd |
Notified Area Authority,Vapi is neither a local authority nor a Governmental Authority under Article 243G or Article 243W of the Constitution. |
ADVANCE RULING
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Particulars |
Crux |
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2025(03)LCX0229(AAR) Tiruppur City Municipal Corporation |
Activity of leasing, to the tender contractor, the right to collect entry fees on a daily basis, from merchants/farmers/public for constructed onion mandis (shops/Godowns) would be covered under the function entrusted to Municipality under Article 243W of the Constitution as a local authority engaged as a public authority, thus exempted from GST. |
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2024(07)LCX0021(AAR) Karnataka Ernst And Young LLP |
Professional services for assistance in filing of corporate tax returns provided to Bangalore Water Supply & Sewerage Board is not an exempt supply as they are not covered under any function entrusted to a Panchayat or Municipality under article 243G or 243W of the Constitution respectively. |
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2024(07)LCX0013(AAR) Karnataka KSF-9 Corporate Services Pvt Ltd |
Security services provided to Bruhat Bengaluru Mahanagra Palike are not exempt from GST as they are not covered under any function entrusted to a Panchayat or Municipality under article 243G or 243W of the Constitution respectively. |