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GST - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Scope of Advance Ruling application - functions entrusted to a ...

Case Laws     GST

March 15, 2021

Scope of Advance Ruling application - functions entrusted to a municipality under article 243W of the Constitution - pure services or not - In the present case the applicant is recipient of the services and not supplier of such services. Accordingly, the application is not liable for admission and therefore rejected. - AAR

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