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2021 (11) TMI 885 - AAAR - GSTExemption under GST - Services provided by the applicant to the recipient i.e. The Greater Chennai Corporation - service provided to the local authority by way of activity in relation to functions entrusted to a Panchayat. under article 243G and Municipality under article 243W of the Constitution - pure services or not - composite supply or not - time of supply - benefit of Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - Difference of opinion - HELD THAT:- The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of the CGST/TNGST Act 2017 because of the divergence of opinion between both the Members.
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