Erode City Municipal Corporation ., In re

Date: December 1, 2021

Court: Appellate Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): MVS Choudary, M A Siddique
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Subject Matter

GST on Various services provided by a municipality

Reverse Charge MechanismComposite SupplyGovernment Entity

Summary

a. In respect of Q. No. 1 against SI. No. 6 & SI. No. 9, the appeal is not entertained for the reasons stated in para 8. 1 above b. In respect of Q. No. 1, SI. No. 5 -B (Rent for locker provided in bus stand by the appellant) it is held to be an…

1. The subject appeal has been filed under Section 98(5) of the Tamilnadu Goods & Services Tax Act, 2017/Central Goods & Services Tax Act 2017 by TvI. The Erode City Municipal Corporation (hereinafter referred to as ‘Appellant’). The appellant is registered under GST vide GSTIN 33AAALT1781B1ZB. The appeal is filed against the Order No. 14/ARA/2021 dated 28.04.2021 passed by the…

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