https://www.taxtmi.com/caselaws?id=402992 The activities carried out by the applicant, Gujarat Industrial Development Corporation (GIDC), providing plots of land on lease, infrastructure facilities, and maintenance services to plot holders, were deemed to amount to a supply under Section 7 of the CGST Act, 2017, making them liable to GST. The applicant was found to fall under the category of "State Government," not a separate "Governmental Authority," and therefore did not qualify for exemptions under Notification No.12/2017-Central Tax (Rate) due to providing services to business entities. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 16 Jan 2021 22:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402992 The activities carried out by the applicant, Gujarat Industrial Development Corporation (GIDC), providing plots of land on lease, infrastructure facilities, and maintenance services to plot holders, were deemed to amount to a supply under Section 7 of the CGST Act, 2017, making them liable to GST. The applicant was found to fall under the category of "State Government," not a separate "Governmental Authority," and therefore did not qualify for exemptions under Notification No.12/2017-Central Tax (Rate) due to providing services to business entities. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402992