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2019 (3) TMI 1119 - AUTHORITY FOR ADVANCE RULING, GUJARATGovernmental Authority or not - body set up by an Act of Parliament - condition of holding ninety percent control and to carry out function mentioned under Article 243W - Whether renting of immovable property service provided by NDDB to an educational institute would be exempted under Sl. No. 4 of Notification No. 12/2017-Central Tax (Rate)? Held that:- The exemption shall be available to the applicant if the applicant fulfils the common condition namely “with ninety per cent or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution”. As it is not submitted by the applicant as to whether it fulfills the said condition, if in the case of the applicant, this condition is fulfilled, then it attract the benefit of the exemption, otherwise not. Renting of immovable property service provided by National Dairy Development Board (24AADCN2029C1Z5) to an educational institute would be exempted under Sr. No. 4 of Notification No. 12/2017-Central Tax (Rate) and corresponding State Tax Notification, if it qualifies as ‘governmental authority’.
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