Erode City Municipal Corporation ., In re
Date: April 28, 2021
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Senthilvelavan, Kurinjiselvaan
Subject Matter
GST on Various services provided by a municipality
Summary
No Description of the service Ruling 1 Maintenance Of Park Not a Supply of Service as per Notification. N014/2017 — CT(R) & dt 28-06-2017 as amended vide Notfn. No. 16/2018 dated 26.07.2018 2 Providing Market facilities -daily Not a Supply…
M/S. THE ERODE CITY MUNICIPAL CORPORATION, No. 246, Brough road, Erode, Tamil Nadu. Erode. 638 001. (Hereinafter called the ‘Applicant) is registered with GSTIN No. 33AAALT1781BIZB. The applicant is a “Municipality” as defined in clause (e) of article 243P of the Constitution. They are rendering taxable services (viz) renting of immovable property service, mandap keeper service a…