Case LawOrder No. RAJ/AAAR/04/2023-24
Lakhlan & Quereshi Construction Company ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- December 8, 2023
- Type:
- Advance Ruling
- Members:
- Mahendra Ranga, Ravi Surpur
Subject
Jaipur Smart City Limited is a “Governmental Authority”
Reverse Charge MechanismGovernment EntityPure Agent
Summary
1. M/s Jaipur Smart City Limited are covered under Governmental Authority as defined in the explanation to clause (16) of Section 2 of the IGST Act, 2017. 2. The supply related to ‘fire fighting system with pump house in ABD Area & Purohitj…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, RAJASTHAN At the outset, we would like to make it clear that the provisions of both Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017 are same, barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, in this order, a reference to the Centra…