Uttar Pradesh Jal Nigam's services not exempt from GST; 18% tax applies as UPJN is a governmental authority.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Exemption from GST - services provided to 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 provided to UPJN - AAR....