Case LawAAAR/20/2021 (AR)
Erode City Municipal Corporation ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- December 1, 2021
- Type:
- Advance Ruling
- Members:
- MVS Choudary, M A Siddique
Subject
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…
Judgement
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…