https://www.taxtmi.com/caselaws?id=397738 The court held that KMRL is not liable to pay GST on funds received from the Government of Kerala for the water metro project as the services provided are exempt under Service Classification Code 998339. KMRL is not required to raise a GST invoice for asset transfers, and Input Tax Credit is not applicable due to the exemption status. KMRL is classified as a Governmental Authority eligible for exemptions, and the services rendered are considered pure services exempt from GST under Notification No. 12/2017. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 02 Dec 2020 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397738 The court held that KMRL is not liable to pay GST on funds received from the Government of Kerala for the water metro project as the services provided are exempt under Service Classification Code 998339. KMRL is not required to raise a GST invoice for asset transfers, and Input Tax Credit is not applicable due to the exemption status. KMRL is classified as a Governmental Authority eligible for exemptions, and the services rendered are considered pure services exempt from GST under Notification No. 12/2017. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397738