https://www.taxtmi.com/caselaws?id=760498 The AAR, Rajasthan ruled that a contractor providing sewer system works including laying, jointing, testing and commissioning services to Bikaner Nagar Nigam was not entitled to GST exemption under entry 3B of Notification 13/2017-CT (Rate). The Authority held that Bikaner Nagar Nigam qualified as a local authority and the applicant was providing works contract services involving supply of goods and services for immovable property. Since the services were provided to a local authority, the case fell under entries 3 and 3A rather than 3B of the notification, requiring 18% GST payment as previously discharged by the applicant. en-us Fri, 26 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760498 The AAR, Rajasthan ruled that a contractor providing sewer system works including laying, jointing, testing and commissioning services to Bikaner Nagar Nigam was not entitled to GST exemption under entry 3B of Notification 13/2017-CT (Rate). The Authority held that Bikaner Nagar Nigam qualified as a local authority and the applicant was providing works contract services involving supply of goods and services for immovable property. Since the services were provided to a local authority, the case fell under entries 3 and 3A rather than 3B of the notification, requiring 18% GST payment as previously discharged by the applicant. Case-Laws GST Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760498