https://www.taxtmi.com/article/detailed?id=11468 The AAAR held that UP Jal Nigam is a governmental authority, not a local authority, because it is a body corporate with its own fund, statutory formation, and predominant government participation while performing municipal-type functions; accordingly, works contract and construction services provided to UP Jal Nigam fall under the construction services entry of the Services Rate Notification and are taxable under that entry, and the AAR ruling was upheld. en-us Tue, 06 Jun 2023 10:35:56 +0530 Tue, 06 Jun 2023 10:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11468 The AAAR held that UP Jal Nigam is a governmental authority, not a local authority, because it is a body corporate with its own fund, statutory formation, and predominant government participation while performing municipal-type functions; accordingly, works contract and construction services provided to UP Jal Nigam fall under the construction services entry of the Services Rate Notification and are taxable under that entry, and the AAR ruling was upheld. Articles Goods and Services Tax - GST Tue, 06 Jun 2023 10:35:56 +0530 https://www.taxtmi.com/article/detailed?id=11468