https://www.taxtmi.com/caselaws?id=391362 The court ruled that the parking services provided by the contractor appointed by the Market Committee are not exempt under Notification No. 12/2017 as the Market Committee does not qualify as a Government Authority. The parking services fall under Heading 9967 and are subject to GST at the rate of 18% (CGST 9% + SGST 9%). en-us Fri, 06 Sep 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391362 The court ruled that the parking services provided by the contractor appointed by the Market Committee are not exempt under Notification No. 12/2017 as the Market Committee does not qualify as a Government Authority. The parking services fall under Heading 9967 and are subject to GST at the rate of 18% (CGST 9% + SGST 9%). Case-Laws GST Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391362