Road Cutting Charges Subject to GST, Not Exempt as Panchayat or Municipality Function Under Constitution Articles 243G & 243W.

Exemption from GST - the recovery of road cutting charges is not covered under an activity in relation to any function entrusted to a (i) Panchayat under Article 243 G of the Constitution; or (ii) Municipality under Article 243 W of the Constitution. - AAAR .....

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