Elegant Infra Developers' services to Uttar Pradesh Jal Nigam taxed at 18% GST; exemption not applicable.

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....Exemption from GST - works contract services provided by way of construction of non-commercial establishments by Elegant Infra Developers to the Construction & Design Services Division of the Uttar Pradesh Jal Nigam - As the UPJN does not qualify as a 'local authority' and it qualifies as a governmental authority, tax rate of 18% is applicable on the works contract services - AAR....