https://www.taxtmi.com/caselaws?id=755299 AAR Karnataka ruled that professional services for corporate tax return filing assistance provided to BWSSB do not qualify for GST exemption under SI No. 3 of Notification 12/2017-Central Tax (Rate). The authority determined BWSSB is not a local authority since its members are appointed by state government rather than elected by local inhabitants, and lacks control over municipal funds. Additionally, the services were not related to constitutional functions under articles 243G or 243W. Both conditions for exemption remained unsatisfied, making the services taxable under GST. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755299 AAR Karnataka ruled that professional services for corporate tax return filing assistance provided to BWSSB do not qualify for GST exemption under SI No. 3 of Notification 12/2017-Central Tax (Rate). The authority determined BWSSB is not a local authority since its members are appointed by state government rather than elected by local inhabitants, and lacks control over municipal funds. Additionally, the services were not related to constitutional functions under articles 243G or 243W. Both conditions for exemption remained unsatisfied, making the services taxable under GST. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755299