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GST - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Government authority - SPV with 100% government holding - The ...


Government-Owned SPV's Consultancy Services for Transport Studies Exempt from GST Under Article 243.

November 8, 2018

Case Laws     GST     AAR

Government authority - SPV with 100% government holding - The consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of Municipality under article 243 - No GST

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