2018 (10) TMI 307

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..... - 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 en .....

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..... 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 go .....

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