THDC India Limited ., In re
Date: February 26, 2024
Subject Matter
Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam, does not qualify to be a "Local Authority"
Summary
The case law indicates that the applicant (THDCIL) is not required to pay GST under either Forward Charge or Reverse Charge Mechanism. This is because the services provided under the Memorandum of Understanding (MOU) are exempt, given that the suppli…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,UTTARAKHAND 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 THDC India Limited, Ground Floor, 01, Ganga Bhawan, Haridwar Bypass Road, Pragatip…