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GST - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Exemption from GST or not - Pure service - contracts received ...

GST

July 9, 2022

Exemption from GST or not - Pure service - contracts received from various city corporations and a municipality towards Solid waste management - The service recipients are various Municipal Corporations which are all local authorities. As per Section 2 clause (69) sub- clause (b) of the CGST Act, 2017 'Municipality' as defined in clause (e) of article 243 P the Constitution is a local authority, hence the services are provided to 'Local Authority' and the criterion related to recipient is satisfied. - AAR

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