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Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The AAR held that the applicant, a commercial entity engaged in constructing metro stations, does not qualify as a "Government Authority" under Paragraph-2(zf) of Notification No. 12/2017-CT (Rate) dated 28.06.2017, as amended. The applicant neither performs functions entrusted to a Municipality under Article 243W nor to a Panchayat under Article 243G of the Constitution, nor has any agreement with the local municipal corporation (BBMP) to carry out such functions. The constructed metro stations remain the exclusive property of the applicant and do not constitute public amenities vested in the local government. Consequently, the grant of concession under the MOU dated 04.06.2018 to the concessionaire is not eligible for GST exemption under the relevant exemption notification, as the fundamental criterion of being a "Government Authority" is not satisfied.
The AAR held that the applicant, a commercial entity engaged in constructing metro stations, does not qualify as a "Government Authority" under Paragraph-2(zf) of Notification No. 12/2017-CT (Rate) dated 28.06.2017, as amended. The applicant neither performs functions entrusted to a Municipality under Article 243W nor to a Panchayat under Article 243G of the Constitution, nor has any agreement with the local municipal corporation (BBMP) to carry out such functions. The constructed metro stations remain the exclusive property of the applicant and do not constitute public amenities vested in the local government. Consequently, the grant of concession under the MOU dated 04.06.2018 to the concessionaire is not eligible for GST exemption under the relevant exemption notification, as the fundamental criterion of being a "Government Authority" is not satisfied.
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