Newtown Kolkata Development Authority ., In re
Date: March 6, 2020
Subject Matter
Local authority u/s 2(69) need NOT be constituted under Art 243Q of the Constitution to enjoy exemptions under Notification No. 12/2017- CT(R)
Summary
Q) The Applicant is a statutory authority constituted under the New Town Kolkata Development Authority Act, 2007 (hereinafter the NKDA Act) for providing various civic services and amenities within the local area of New Town, Kolkata. It provides civ…
1.1 The Applicant, New Town Kolkata Development Authority (hereinafter called NKDA), seeks a ruling whether the services it supplies are exempt under Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (corresponding cation) and whether it is liable to be registered. The question is admissible under section 97(2)(b)&(f) of the GST Act. 1.2 The concerned officer from the Revenue s…