The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continu...
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AAR held that the applicant, constituted and performing statutory pollution-control functions, qualifies as a "Governmental Authority/Local Authority" under the GST statutory scheme and notification framework, and that its licensing/consent/registration fees relate to functions akin to those entrusted to municipalities under Article 243W of the Constitution (eg, environmental protection, sanitation, solid waste management). Consequently, such services fall within the exemption under the relevant GST notification for services provided by a Governmental/Local Authority in relation to municipal functions. The result: amounts collected by the applicant for grant of licences/consents/registrations are not leviable to GST and no tax liability arises on those receipts.
AAR held that the applicant, constituted and performing statutory pollution-control functions, qualifies as a "Governmental Authority/Local Authority" under the GST statutory scheme and notification framework, and that its licensing/consent/registration fees relate to functions akin to those entrusted to municipalities under Article 243W of the Constitution (eg, environmental protection, sanitation, solid waste management). Consequently, such services fall within the exemption under the relevant GST notification for services provided by a Governmental/Local Authority in relation to municipal functions. The result: amounts collected by the applicant for grant of licences/consents/registrations are not leviable to GST and no tax liability arises on those receipts.
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