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2024 (1) TMI 121 - AUTHORITY FOR ADVANCE RULING, RAJASTHANState Government or not - Jaipur Development Authority - entry 3A of Notification No. - 12/2017 - CT (Rate) dated 28.06.2017 - HELD THAT:- JDA is not a Municipality as municipal corporation already exists in Jaipur City thus JDA cannot, therefore, be entrusted with the control or management of a municipal fund. The question put before Authority is Whether the Jaipur Development Authority can be considered as State Government in regards of entry 3A of Notification No. - 12/2017 - CT (Rate) dated 28.06.2017, however however it is out of preview of authority - it is found from records that JDA is constituted by State Government under Jaipur Development Authority Act 1982 (Act No. 25 of 1982) and fully controlled by state government, Thus its amply clear for us that JDA is Governmental Authority under GST Act. Thus, JDA is not "State Government" in reference of entry 3A of Notification No. -12/2017 - CT (Rate) dated 28.06.2017.
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