Bangalore Metro Rail Corporation Limited ., In re
Date: July 27, 2025
Subject Matter
Bangalore Metro Rail Corp. is Not a "Governmental Authority," GST Exemption Denied
Summary
M/s. Bangalore Metro Rail Corporation Limited (BMRCL), a joint venture between the Government of India and the Government of Karnataka, sought an advance ruling on whether it qualifies as a "Governmental Authority" and if its activity of granting con…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA M/s. Bangalore Metro Rail Corporation Limited (herein after referred to as `Applicant’, 3rd Floor, BMTC Complex, K H Road, Shanthinagar, Bengaluru Urban-560027, Karnataka, having GSTIN 29AAACB4881D1ZQ, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule of CGST Rules, 2017 and Section 97 of KGST…