Auto Cluster Development and Research Institute ., In re
Date: May 25, 2022
Subject Matter
Renting of immovable Property Service provided to PCSCL, a Government Entity is not exempt from GST
Summary
Even though the pure service (renting of immovable property services) is provided to PCSCL, a Government Entity, the said service, per se, cannot be considered as an activity in relation to any function entrusted to a Municipality under Article 243W…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. Auto Cluster Development and Research Institute, the applicant, seeking an advance ruling in respect of the following questions.- 1. Whether PCSCL is te…