Garhwal Mandal Vikas Nigam Limited ., In re
Date: April 1, 2022
Subject Matter
Only the services undertaken for Government for which the consideration is in the form of grants, are exempt
Summary
(1) Only the services /activities undertaken for Central Government, State Government, Local Authority or Governmental Authority, for which the consideration is in the form of grants, are exempt from the payment of applicable GST. (2) The work of &ld…
1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Garhwal Mandal Vikas Nigam Limited, Rajpur Road, Dehradun Uttarakhand, 248001, (herein after referred to as the “applicant”), an under…