https://www.taxtmi.com/highlights?id=59915 Exemption for legal services - Nirma University - Governmental Authority or not - the appellant has not claimed to be satisfying the condition of 90 per cent or more participation by way of equity or control. - the appellant Nirma University cannot be termed as “Governmental Authority” within the definition of the said expression under clause (zf) of para 2 of Notification No. 12/2017-Central Tax. - Benefit of exemption not available - AAAR en-us Fri, 01 Oct 2021 18:35:23 +0530 Fri, 01 Oct 2021 18:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59915 Exemption for legal services - Nirma University - Governmental Authority or not - the appellant has not claimed to be satisfying the condition of 90 per cent or more participation by way of equity or control. - the appellant Nirma University cannot be termed as “Governmental Authority” within the definition of the said expression under clause (zf) of para 2 of Notification No. 12/2017-Central Tax. - Benefit of exemption not available - AAAR Highlights GST Fri, 01 Oct 2021 18:35:23 +0530 https://www.taxtmi.com/highlights?id=59915