https://www.taxtmi.com/caselaws?id=431688 AAR Rajasthan ruled that Rajasthan Housing Board (RHB) qualifies as a governmental authority under GST Act. RHB was established under Rajasthan Housing Board Act 1970, constituted and fully controlled by state government with duties defined under sections 26-28. Services provided by RHB including building construction permissions, map approvals, additional Floor Area Ratio permissions, and land leasing are exempt under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, falling under category of services at serial number 4 of the notification. en-us Wed, 14 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431688 AAR Rajasthan ruled that Rajasthan Housing Board (RHB) qualifies as a governmental authority under GST Act. RHB was established under Rajasthan Housing Board Act 1970, constituted and fully controlled by state government with duties defined under sections 26-28. Services provided by RHB including building construction permissions, map approvals, additional Floor Area Ratio permissions, and land leasing are exempt under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, falling under category of services at serial number 4 of the notification. Case-Laws GST Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431688