https://www.taxtmi.com/caselaws?id=776363 The AAR, Karnataka held that the applicant, a commercial entity constructing metro stations, does not qualify as a "Government Authority" under Para 2(zf) of Notification 12/2017-CT (Rate) since it is not entrusted with municipal functions by the local government (BBMP). The applicant owns the metro stations exclusively and does not perform functions such as urban planning or provision of public amenities on behalf of the municipality. Consequently, the activity of granting concession under the MOU is not exempt from GST under the relevant exemption notification, as the applicant fails to meet the primary criterion of being a Government Authority. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776363 The AAR, Karnataka held that the applicant, a commercial entity constructing metro stations, does not qualify as a "Government Authority" under Para 2(zf) of Notification 12/2017-CT (Rate) since it is not entrusted with municipal functions by the local government (BBMP). The applicant owns the metro stations exclusively and does not perform functions such as urban planning or provision of public amenities on behalf of the municipality. Consequently, the activity of granting concession under the MOU is not exempt from GST under the relevant exemption notification, as the applicant fails to meet the primary criterion of being a Government Authority. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776363