https://www.taxtmi.com/caselaws?id=770833 The AAR-TN ruled that leasing weekly market collection rights to tender contractors is not a taxable supply under GST. The activity involves collecting entry fees from vendors/farmers selling vegetables, fruits, and animals in open spaces on designated market days. The authority determined this falls under functions entrusted to Panchayats under Article 243G of the Constitution as a local authority acting as public authority. Since the contractor operates under back-to-back arrangements providing the same constitutional functions, the activity is covered under Central Tax Notification 14/2017-Rate and State Tax GO 75/2017, exempting it from GST as neither supply of goods nor services. en-us Wed, 30 Apr 2025 00:00:00 +0530 Sat, 07 Jun 2025 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770833 The AAR-TN ruled that leasing weekly market collection rights to tender contractors is not a taxable supply under GST. The activity involves collecting entry fees from vendors/farmers selling vegetables, fruits, and animals in open spaces on designated market days. The authority determined this falls under functions entrusted to Panchayats under Article 243G of the Constitution as a local authority acting as public authority. Since the contractor operates under back-to-back arrangements providing the same constitutional functions, the activity is covered under Central Tax Notification 14/2017-Rate and State Tax GO 75/2017, exempting it from GST as neither supply of goods nor services. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770833