Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental authority”? - The court found that the Notified Area Authority, Vapi, does not qualify as a "local authority" or "governmental authority" under GST legislation. It noted that while the Authority performs municipal-like functions, it is established under the Gujarat Industrial Development Act and does not fulfill the criteria specified in GST laws for being treated as a municipal entity. The court acknowledged that the petitioner does provide "pure services" involving no supply of goods. However, since the services are rendered to an entity that does not qualify as a "local authority" or "governmental authority," these services cannot be exempt from GST.
Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental authority”? - The court found that the Notified Area Authority, Vapi, does not qualify as a "local authority" or "governmental authority" under GST legislation. It noted that while the Authority performs municipal-like functions, it is established under the Gujarat Industrial Development Act and does not fulfill the criteria specified in GST laws for being treated as a municipal entity. The court acknowledged that the petitioner does provide "pure services" involving no supply of goods. However, since the services are rendered to an entity that does not qualify as a "local authority" or "governmental authority," these services cannot be exempt from GST.
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