https://www.taxtmi.com/caselaws?id=368341 A development authority constituted under a State urban planning statute may qualify as a governmental authority for GST purposes, but that status does not by itself create exemption. The applicable GST notifications, read with the definitions of business and person, show that public functions performed by such an authority remain taxable unless a specific exemption applies. On that basis, the authority was not treated as an exempt entity and the supplies made by it were held liable to tax. en-us Thu, 31 May 2018 00:00:00 +0530 Sat, 06 Oct 2018 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368341 A development authority constituted under a State urban planning statute may qualify as a governmental authority for GST purposes, but that status does not by itself create exemption. The applicable GST notifications, read with the definitions of business and person, show that public functions performed by such an authority remain taxable unless a specific exemption applies. On that basis, the authority was not treated as an exempt entity and the supplies made by it were held liable to tax. Case-Laws GST Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368341