https://www.taxtmi.com/caselaws?id=425907 AAR ruled telecommunication services provided to a municipal corporation are taxable under CGST Act. The services did not qualify for exemption under Notification No. 12/2017 as they lacked direct connection to constitutional municipal functions. The ruling emphasized strict interpretation of service linkage for tax exemption eligibility, requiring an immediate and specific relationship with municipal responsibilities. en-us Mon, 11 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425907 AAR ruled telecommunication services provided to a municipal corporation are taxable under CGST Act. The services did not qualify for exemption under Notification No. 12/2017 as they lacked direct connection to constitutional municipal functions. The ruling emphasized strict interpretation of service linkage for tax exemption eligibility, requiring an immediate and specific relationship with municipal responsibilities. Case-Laws GST Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425907