https://www.taxtmi.com/caselaws?id=412999 The Appellate Authority upheld the denial of exemption to Nirma University for legal services under Sr. No. 45 of Notification No. 12/2017-Central Tax (Rate) as it does not qualify as a "governmental authority" due to not meeting the 90% participation condition. Additionally, Nirma University was not granted exemption under Sr. No. 4 of the same notification for services related to municipal functions under Article 243W of the Constitution. Consequently, Nirma University was deemed ineligible for both exemptions as per the Appellate Authority's decision. en-us Mon, 08 Mar 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412999 The Appellate Authority upheld the denial of exemption to Nirma University for legal services under Sr. No. 45 of Notification No. 12/2017-Central Tax (Rate) as it does not qualify as a "governmental authority" due to not meeting the 90% participation condition. Additionally, Nirma University was not granted exemption under Sr. No. 4 of the same notification for services related to municipal functions under Article 243W of the Constitution. Consequently, Nirma University was deemed ineligible for both exemptions as per the Appellate Authority's decision. Case-Laws GST Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412999