Interim Order Halts GST Collection on Municipal Parking Lots Citing Exemption Under Article 3 Notification and Article 243W.

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Full Text of the Document

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....Search and seizure - pure service - parking lots - under Article 3 of the Notification, pure service by way of any activity in relation to any function entrusted to a Municipality under Article 243W of the Constitution is exempted from payment of GST Act - interim order staying all further proceedings for realization of GST for municipal parking lots which, prima facie, is not payable....