https://www.taxtmi.com/caselaws?id=402992 Activities undertaken by a State-controlled industrial development body for plot holders against consideration were treated as supply under section 7 of the CGST Act because they were performed in the course or furtherance of business and fell within the expanded business definition for public authorities. The claimed exemption under Notification No. 12/2017-Central Tax (Rate) was denied, as the functions were not those entrusted to a municipality under Article 243W and the services were rendered to business entities. GST therefore applied to the charges collected for those activities. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402992 Activities undertaken by a State-controlled industrial development body for plot holders against consideration were treated as supply under section 7 of the CGST Act because they were performed in the course or furtherance of business and fell within the expanded business definition for public authorities. The claimed exemption under Notification No. 12/2017-Central Tax (Rate) was denied, as the functions were not those entrusted to a municipality under Article 243W and the services were rendered to business entities. GST therefore applied to the charges collected for those activities. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402992