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GST - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Lease of plots to NMMC for Indoor Recreation Centre - the plots ...

Case Laws     GST

June 21, 2019

Lease of plots to NMMC for Indoor Recreation Centre - the plots are leased by the applicant (a kind of pure services), to a Municipality i.e. a local authority in relation to a function entrusted to such Municipality under Article 243W of the Constitution and would be exempt as per Sr. No. 3 of Notification No. 12/2017-CentraI Tax (Rate)

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