TaxTMI 
TaxTMI 
2025 (9) TMI 1323
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....x months from the date of the order. Provided that, no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the appellant has been given an opportunity of being heard. 2. Under Section 103 (1) of the Act, this advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a) On the applicant who had sought it in respect of any matter referred to in sub-Section (2) of Section 97 for advance ruling; (b) On the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or cir....
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....ate Authority for Advance Ruling (AAAR) in its order 1st cited above rejected the appeal as barred by limitation. 7. Aggrieved by the order of the AAAR, the appellant approached the Hon'ble High Court which has been pleased to pass orders in the ref 2nd cited above directing the AAAR to pass orders based on merits of the appeal. 8. Therefore, the appeal is taken up by the AAAR and opportunity provided again to present their case. 9. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the corresponding provision unde....
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....ces provided "in relation to any function" entrusted to a municipality under Article 243W of the Constitution of India is eligible for exemption from GST. Clearly the exemption should be directly related to the functions enumerated under Article 243W of the Constitution of India i.e., those functions listed under12th schedule. The Schedule 11 to the constitution of India contains "Education including primary and secondary schools" at serial no. 17. However the Schedule 12 does not contain such specific entry. Therefore the appellant is not eligible for this exemption. 15. The appellant is providing renting of buildings to GHMC and in municipalities and there is no direct relation between the services provided by the appellant and the fun....
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.... documents: i. Information handbook of SC Development Dept. 2023. ii. AAAR order of Maharastra dt. 1.4.2022. iii. AAR Karnataka order dt. 6.4.2021. iv. AAR Karnataka order dt. 2.7.2024. V. AAAR Maharastra order dt. 27.3.2025. 21. The AR submitted that the present issue under appeal is similar to the issue dealt in the above orders. The AR requested to consider the appeal since the supply is directly linked to welfare measures. Discussions and Findings: 22. The exemption entry at serial no. 3 of notification 12/2017 reads as follows: "Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, Stat....
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.... and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. 10. Slum improvement and up gradation. 11. Urban poverty alleviation. 12. Provision of urban amenities and facilities such as parks gardens, playgrounds. 13. Promotion of cultural, educational and aesthetic aspects. 14. Burials and burial grounds; cremations, cremation grounds and electric crematoriums. 15. Cattle ponds; prevention of cruelty to animals. 16. Vital statistics including registration of births and de....