The case concerned the classification of UKPSVEN as a local ...

Advance Ruling Authority says UKPSVEN is not 'local authority' but 'governmental authority'. Construction service for water supply is tax exempt.

Case Laws GST

June 18, 2024

The case concerned the classification of UKPSVEN as a local authority u/s CGST Act. The AAR ruled that UKPSVEN does not qualify as a local authority as it lacks control over a municipal fund. It was established as a governmental authority u/s UPWSS Act, making it eligible for exemption u/s Notification No. 12/2017-Central Tax. UKPSVEN, providing water supply services, falls under construction service exempt from tax, related to functions of Municipalities and Panchayats u/s the Constitution of India.

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The case concerned the classification of UKPSVEN as a local ...

Advance Ruling Authority says UKPSVEN is not 'local authority' but 'governmental authority'. Construction service for water supply is tax exempt.

Case Laws GST

June 18, 2024

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