Locker Rent at Bus Stands by Municipality Exempt from GST under Article 243W, per Notification No. 14/2017-CT (Rate.

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Full Text of the Document

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....Exemption form GST - Rent for locker provided in bus stand - (Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243 W of the Constitution and the service of rent or fee collection for such a facility is neither a Supply of Goods nor a supply of Service as per Notification No. 14/2017-CT (Rate) - AAAR....