https://www.taxtmi.com/caselaws?id=401610 Receipts credited by the Department of Tourism to the Himachal Pradesh Tourism Development Board as grant in aid or financial assistance were treated as exempt from GST. The Board was regarded as a Government Entity because it was established by the Government under full control to perform the entrusted function of promoting and regulating tourism. On that basis, the supply of service by the Board to Government fell within the exemption for services supplied by a Government Entity against consideration received in the form of grants, bringing the receipts within Serial No. 9C of Notification No. 32/2017-Central Tax (Rate). en-us Mon, 07 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401610 Receipts credited by the Department of Tourism to the Himachal Pradesh Tourism Development Board as grant in aid or financial assistance were treated as exempt from GST. The Board was regarded as a Government Entity because it was established by the Government under full control to perform the entrusted function of promoting and regulating tourism. On that basis, the supply of service by the Board to Government fell within the exemption for services supplied by a Government Entity against consideration received in the form of grants, bringing the receipts within Serial No. 9C of Notification No. 32/2017-Central Tax (Rate). Case-Laws GST Mon, 07 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401610