https://www.taxtmi.com/caselaws?id=377098 The Authority for Advance Ruling, Gujarat held that NDDB would be considered a 'government authority' under GST if it satisfies the condition of 90% or more participation by way of equity or control to carry out functions entrusted to a municipality under Article 243W of the Constitution. Furthermore, the renting of immovable property service by NDDB to an educational institute would be exempted under Notification No. 12/2017-Central Tax (Rate) if NDDB meets the criteria of being a 'governmental authority'. en-us Fri, 22 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377098 The Authority for Advance Ruling, Gujarat held that NDDB would be considered a 'government authority' under GST if it satisfies the condition of 90% or more participation by way of equity or control to carry out functions entrusted to a municipality under Article 243W of the Constitution. Furthermore, the renting of immovable property service by NDDB to an educational institute would be exempted under Notification No. 12/2017-Central Tax (Rate) if NDDB meets the criteria of being a 'governmental authority'. Case-Laws GST Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377098