https://www.taxtmi.com/caselaws?id=287624 The appellate authority modified the Advance Ruling by holding that: 1. In the absence of sufficient information, it cannot be determined whether NDDB is a 'Governmental Authority' as per the definition provided in Notification No. 12/2017-Central Tax (Rate). 2. The exemption under Sr. 4 of Notification No. 12/2017-Central Tax (Rate) is not admissible to NDDB for providing the service of renting of immovable property. en-us Sat, 29 Jun 2019 00:00:00 +0530 Fri, 30 Oct 2020 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287624 The appellate authority modified the Advance Ruling by holding that: 1. In the absence of sufficient information, it cannot be determined whether NDDB is a 'Governmental Authority' as per the definition provided in Notification No. 12/2017-Central Tax (Rate). 2. The exemption under Sr. 4 of Notification No. 12/2017-Central Tax (Rate) is not admissible to NDDB for providing the service of renting of immovable property. Case-Laws GST Sat, 29 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287624