Lease to Municipality for Indoor Recreation Centre Exempt from GST Under Sr. No. 3, Notification 12/2017-Central Tax (Rate.

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....Lease of plots to NMMC for Indoor Recreation Centre - the plots are leased by the applicant (a kind of pure services), to a Municipality i.e. a local authority in relation to a function entrusted to such Municipality under Article 243W of the Constitution and would be exempt as per Sr. No. 3 of Notification No. 12/2017-CentraI Tax (Rate)....