Benefit of Exemption from GST - composite supply or not - pure ...

Accommodation Services for Telangana Elections Not Eligible for GST Exemption, No Direct Link to Municipal Functions.

January 1, 2022

Case Laws GST AAR

Benefit of Exemption from GST - composite supply or not - pure services - By his own admission in the application, the applicant provided accommodation services to GHMC in relation to conduction General Elections to the Legislative Assembly of Telangana State. Thus there is no direct relation between the services provided by the applicant and the functions discharged by the GHMC under Article 243W read with schedule 12 to the Constitution of India. Therefore these services do not qualify for exemption under Notification No. 12/2017. - AAR

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Benefit of Exemption from GST - composite supply or not - pure ...

Accommodation Services for Telangana Elections Not Eligible for GST Exemption, No Direct Link to Municipal Functions.

January 1, 2022

Case Laws GST AAR

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