Akshara ., In re
Date: April 15, 2025
Subject Matter
Maintenance services for street light infrastructure provided to local Municipality are exempt from GST
Summary
The case involves an application from a partnership firm named Akshara, which entered into a contract with Kayamkulam Municipality for the maintenance of public street lighting. The firm sought an advance ruling on whether their services are subject…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. The applicant entered into an agreement in the name of Partnership Firm Akshara for Electrical Maintenance contract with the Assistant Engineer, LID & EW of Kayamkulam Municipality on 28th day of April 2023. Kayamkulam Municipality duly deduct tax at the rate of one per cent from the made or credited to the sup…