https://www.taxtmi.com/caselaws?id=752212 Services supplied to a notified area authority were not exempt merely because they related to municipal-like functions such as waste management. The Gujarat HC held that an industrial development or notified area authority created under the Gujarat Industrial Development Act, 1962 is not a local authority or governmental authority within the exemption for pure services under Notification No. 12/2017-Central Tax (Rate) and the corresponding State notification, because the constitutional scheme for municipalities does not extend that status to such bodies. The court also rejected the challenge that the appellate authority exceeded jurisdiction or breached natural justice, finding that the assessees were heard on the remaining exemption conditions and suffered no procedural prejudice. en-us Wed, 24 Apr 2024 00:00:00 +0530 Mon, 12 Jan 2026 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752212 Services supplied to a notified area authority were not exempt merely because they related to municipal-like functions such as waste management. The Gujarat HC held that an industrial development or notified area authority created under the Gujarat Industrial Development Act, 1962 is not a local authority or governmental authority within the exemption for pure services under Notification No. 12/2017-Central Tax (Rate) and the corresponding State notification, because the constitutional scheme for municipalities does not extend that status to such bodies. The court also rejected the challenge that the appellate authority exceeded jurisdiction or breached natural justice, finding that the assessees were heard on the remaining exemption conditions and suffered no procedural prejudice. Case-Laws GST Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752212