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)
View Source