https://www.taxtmi.com/caselaws?id=435872 The AAAR Tamil Nadu rectified errors in a GST ruling concerning transactions between a public corporation and contractors. Most activities (items 1-9, 13 excluding specific charges for TV advertisements, flower shops, and bunk stalls) were held exempt under Notification 14/2017-CT(Rate) as public authority activities. Avenue receipts and fishing rights (items 10-11) were subject to reverse charge mechanism under registered tenderers per Notification 13/2017-CT(Rate). Fish market operations (item 12) qualified for exemption under Notification 12/2017-CT(Rate) with optional reverse charge mechanism application. en-us Thu, 12 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435872 The AAAR Tamil Nadu rectified errors in a GST ruling concerning transactions between a public corporation and contractors. Most activities (items 1-9, 13 excluding specific charges for TV advertisements, flower shops, and bunk stalls) were held exempt under Notification 14/2017-CT(Rate) as public authority activities. Avenue receipts and fishing rights (items 10-11) were subject to reverse charge mechanism under registered tenderers per Notification 13/2017-CT(Rate). Fish market operations (item 12) qualified for exemption under Notification 12/2017-CT(Rate) with optional reverse charge mechanism application. Case-Laws GST Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435872