https://www.taxtmi.com/caselaws?id=422875 The AAAR Gujarat ruled that the appellant, a corporation established under the GIDC Act 1962, is liable to pay GST on charges collected from plot holders. The authority determined that the appellant's activities constitute supply under Section 7 of CGST Act 2017, falling within the definition of business under Section 2(17). While the appellant qualifies as a government entity being 90% controlled by the State Government, it was denied exemption under Notification 12/2017 as its functions do not fall under the Twelfth Schedule of Article 243W of the Constitution relating to municipal functions. en-us Mon, 09 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422875 The AAAR Gujarat ruled that the appellant, a corporation established under the GIDC Act 1962, is liable to pay GST on charges collected from plot holders. The authority determined that the appellant's activities constitute supply under Section 7 of CGST Act 2017, falling within the definition of business under Section 2(17). While the appellant qualifies as a government entity being 90% controlled by the State Government, it was denied exemption under Notification 12/2017 as its functions do not fall under the Twelfth Schedule of Article 243W of the Constitution relating to municipal functions. Case-Laws GST Mon, 09 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422875