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The AAR, Karnataka in case of In re., Ernst and Young LLP held that the professional services for assistance in filing of corporate tax returns provided by the Assessee to Bangalore Water Supply & Sewerage Board (“BWSSB”) were not exempt supply under per S. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017
The Hon’ble Gujarat High Court in the case of M/s. Nepra Resources Management Private Limited and Anr. dismissed the writ petition and held that, the Notified Area Authority, Vapi is neither a local authority nor a governmental authority carrying out any activity in relation to any function entrusted to panchayat under Article 243G of the Constitution or under Article 243W of the Constitution and therefore,..
The Telangana AAR, in the case of In Re. Navya Nuchu [TSAAR Order No. 05/2024 dated February 09, 2024], held that the act of renting the property to the Schedule Caste Development Department, Government Welfare Departmental Hostels and Government Social Welfare…
The Karnataka AAR, in the case of In Re. Manish Manpower Agency [KAR ADRG 03/2024 dated January 29, 2024] held that manpower services supplied to Social Welfare department in relation to any function entrusted to Panchayat under Article 243G of…