2018 (10) TMI 307 - AAR - GST

Development Authorities - exempt entity or not - Taxability of supply of goods and services - Whether the Development Authorities formed and constituted under Uttar Pradesh Urban Planning and Development Act, 1973 are to be treated as Exempt entity or not under new GST Law? Held that - It is undisputed fact that the Development Authority has been constituted under Uttar Pradesh Urban Planning and Development Act, 1973 - This is Act of State Legislature, Uttar Pradesh. No entity is categorized as Exempt Entity under the CGST Act or SGST Act. - Certain activities of public authorities are exempt - other activities are liable to be taxed. Ruling - According to CGST Act, 2017, and UP SGST Act, 2017 no entity is exempt entity - Varanasi Development Authority is Governmental Authority - other than the Supply of services and goods made by Varanasi Development Authority, which is exempt, other services and goods are liable to GST.