Lakhlan & Quereshi Construction Company ., In re
Date: December 15, 2021
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): J P Meena, M S Kavia
Subject Matter
Jaipur Smart City Limited is not a “Governmental Authority”
Summary
Question 1 . Whether the service recipient i.e. M/s. Jaipur Smart City Limited is a “Governmental Authority” as defined in the explanation to clause (16) of section 2 of the IGST Act, 2017. Answer 1 : No, M/s Jaipur Smart City Limited is…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling…