https://www.taxtmi.com/caselaws?id=419813 AAR Rajasthan ruled that Jaipur Smart City Limited (JSCL) does not qualify as a governmental authority under GST notifications since state government shareholding is only 50% and Municipal Corporation Jaipur is a local authority, not government. Consequently, fire fighting system installation services to JSCL attract 18% GST under general rate, not concessional rate for government services. Road cutting charges paid to Jaipur Nagar Nigam are subject to reverse charge mechanism as services from local authority to business entity. Recovery of these charges from JSCL is taxable at 18% GST as it forms part of supply value, with applicant not qualifying as pure agent. en-us Wed, 15 Dec 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419813 AAR Rajasthan ruled that Jaipur Smart City Limited (JSCL) does not qualify as a governmental authority under GST notifications since state government shareholding is only 50% and Municipal Corporation Jaipur is a local authority, not government. Consequently, fire fighting system installation services to JSCL attract 18% GST under general rate, not concessional rate for government services. Road cutting charges paid to Jaipur Nagar Nigam are subject to reverse charge mechanism as services from local authority to business entity. Recovery of these charges from JSCL is taxable at 18% GST as it forms part of supply value, with applicant not qualifying as pure agent. Case-Laws GST Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419813