Tiruppur City Municipal Corporation ., In re
Date: April 28, 2021
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Senthilvelavaan, Kurinjiselvaan
Subject Matter
GST on Various services provided by a municipality
Summary
Sl. No Description of the service Ruling 1 Maintenance of Park Not a Supply of Service as per Notification No. 14/2017-C.T.(Rate) dated 28th June 2017 as amended vide Notification No. 16/2018 dated 26.07.2018 2 Providing Market facilities -daily Not…
M/s. TIRUPPUR CITY MUNICIPAL CORPORATION, 1, Mangalam Road, Tirupur, Tamil Nadu. Tirupur. 641 604. (hereinafter called the ‘Applicant’) is registered with GSTIN No. 33AAALT1624R1ZO. 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 se…