2020 (1) TMI 1093

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..... inafter called the applicant) is a registered assessee under CST having GSTN : 09AAAAA6345DIZ2. 2.  The applicant provides services to help U.P. Housing Ministry to implement their policies & plan and to help Government to provide affordable housing for all income groups. 3.  The applicant has submitted application for Advance Ruling dated 6-6-2019 enclosing duly filled Form ARA-01 (th .....

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..... hu is a State Government owned entity hence activity undertaken by them shall be exempt from GST. Discussion and finding 7.  We have gone through the submission made by the applicant and examined the detailed explanation submitted by them. We observe that the question sought by the applicant is - "Based on their activities whether Awas Bandhu Uttar Pradesh can be exempt from GST regime." .....

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..... duced as under : "Services by Central Government, State Government, Union Territory, local authority or Governmental Authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution." 10.  The applicant has submitted the following provisions of 12th Schedule of the Constitution of India, which are relevant for them : (i)  .....

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