Ahmedabad Janmarg Limited ., In re
Date: July 19, 2021
Subject Matter
Ahmedabad Janmarg Ltd. is not a Local Authority u/s 2(69), liable to pay GST on security services under RCM
Summary
1. Ahmedabad Janmarg ltd. is not a Local Authority. 2. Ahmedabad Janmarg ltd is liable to pay GST on security services under RCM, as per relevant Notification. 3. Ahmedabad Janmarg ltd is liable to pay GST on advertisement services supplied by it. 4.…
1. M/s.AhmedabadJanmarg Limited (hereinafter referred to as ‘AJL’/‘the Applicant’ for the sake of brevity) is engaged in passenger transportation services and runs BRTS buses in Ahmedabad. The applicant is ‘Public Limited Company’. The applicant has submitted that in order to ease traffic situation in Ahmedabad, the Ahmedabad Municipal Corporation (AMC) launched…