https://www.taxtmi.com/caselaws?id=447137 The AAAR Rajasthan held that M/s Jaipur Smart City Limited qualifies as a Governmental Authority under IGST Act, 2017, as the State Government and Jaipur Nagar Nigam hold 50:50 equity shareholding, constituting over 90% government control. Fire fighting system installation services to JSCL attracted GST at 12% until 31.12.2021, after which the governmental authority exemption was omitted. The appellant was liable to pay GST at 18% under reverse charge mechanism for road cutting charges paid to Jaipur Nagar Nigam, and also liable for 18% GST on recovery of such charges from JSCL, as the exemption under constitutional functions was not applicable. en-us Fri, 08 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447137 The AAAR Rajasthan held that M/s Jaipur Smart City Limited qualifies as a Governmental Authority under IGST Act, 2017, as the State Government and Jaipur Nagar Nigam hold 50:50 equity shareholding, constituting over 90% government control. Fire fighting system installation services to JSCL attracted GST at 12% until 31.12.2021, after which the governmental authority exemption was omitted. The appellant was liable to pay GST at 18% under reverse charge mechanism for road cutting charges paid to Jaipur Nagar Nigam, and also liable for 18% GST on recovery of such charges from JSCL, as the exemption under constitutional functions was not applicable. Case-Laws GST Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447137