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    <title>Elegant Infra Developers&#039; services to Uttar Pradesh Jal Nigam taxed at 18% GST; exemption not applicable.</title>
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    <description>Exemption from GST - works contract services provided by way of construction of non-commercial establishments by Elegant Infra Developers to the Construction &amp; Design Services Division of the Uttar Pradesh Jal Nigam - As the UPJN does not qualify as a &#039;local authority&#039; and it qualifies as a governmental authority, tax rate of 18% is applicable on the works contract services - AAR</description>
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      <description>Exemption from GST - works contract services provided by way of construction of non-commercial establishments by Elegant Infra Developers to the Construction &amp; Design Services Division of the Uttar Pradesh Jal Nigam - As the UPJN does not qualify as a &#039;local authority&#039; and it qualifies as a governmental authority, tax rate of 18% is applicable on the works contract services - AAR</description>
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