Jaipur Smart City Limited is Governmental Authority u/s 2(16) of IGST Act: AAAR [Read Order]
The Rajasthan Appellate Authority for Advance Ruling (AAAR) has held that the Jaipur smart city limited is Governmental authority under section 2(16) of Integrated Goods and Services Tax Act
The issue to be decided was whether the applicant sought advance ruling as to whether the service recipient viz. M/s Jaipur Smart City Limited a Government Authority as defined in the explanation to clause (16) of Section 2 of the IGST Act? M/s JSCL, despite its integral role in public projects, does not qualify as…
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