https://www.taxtmi.com/forum/issue?id=120192 Metro rail joint-venture companies that meet statutory criteria may qualify as Government Entities or Authorities; their pure services provided to government/local authorities relating to functions entrusted under Article 243W or 243G - such as construction, operation and maintenance of metro systems - are eligible for exemption under Sl. No. 3 of Notification No. 12/2017. Commercial activities like leasing of space, advertising and naming rights are not functions entrusted under those constitutional provisions and remain taxable supplies subject to GST. en-us Sun, 29 Jun 2025 13:11:03 +0530 Sun, 29 Jun 2025 19:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120192 Metro rail joint-venture companies that meet statutory criteria may qualify as Government Entities or Authorities; their pure services provided to government/local authorities relating to functions entrusted under Article 243W or 243G - such as construction, operation and maintenance of metro systems - are eligible for exemption under Sl. No. 3 of Notification No. 12/2017. Commercial activities like leasing of space, advertising and naming rights are not functions entrusted under those constitutional provisions and remain taxable supplies subject to GST. Discussion-Forum GST Sun, 29 Jun 2025 13:11:03 +0530 https://www.taxtmi.com/forum/issue?id=120192