https://www.taxtmi.com/caselaws?id=447722 The AAR, Rajasthan ruled that Jaipur Development Authority (JDA) cannot be considered as State Government under entry 3A of Notification No. 12/2017-CT (Rate) dated 28.06.2017. The Authority determined that JDA is not a Municipality since a municipal corporation already exists in Jaipur City, and therefore cannot manage municipal funds. While JDA is constituted under the Jaipur Development Authority Act 1982 and controlled by the state government, making it a Governmental Authority under GST Act, it does not qualify as State Government for the purposes of the specific notification entry. en-us Thu, 31 Aug 2023 00:00:00 +0530 Fri, 25 Apr 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447722 The AAR, Rajasthan ruled that Jaipur Development Authority (JDA) cannot be considered as State Government under entry 3A of Notification No. 12/2017-CT (Rate) dated 28.06.2017. The Authority determined that JDA is not a Municipality since a municipal corporation already exists in Jaipur City, and therefore cannot manage municipal funds. While JDA is constituted under the Jaipur Development Authority Act 1982 and controlled by the state government, making it a Governmental Authority under GST Act, it does not qualify as State Government for the purposes of the specific notification entry. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447722