Amaravathi Metro Rail Corporation Limited is a Government authority : AAR | Ruling by Authority of Advance Ruling Andhra Pradesh in matter ofAmaravathi Metro Rail Corporation Limited
Amaravathi Metro Rail Corporation Limited is a Government authority : AAR
Below is the extract of Ruling
As discussed in preceding paragraph, all the above activity is in the nature of urban transportation and urban planning and we held that the same is covered under the purview of the functions of Municipality under article 243 W read with Twelfth Schedule to the constitution of India, and the same fall within the purview of the aforesaid exemption notification 12/2017- Central Tax (Rate), dated : 28th June 2017.
5. Accordingly, we give the following ruling:
(i) The applicant / AMRCL is a Government Authority as per Notification No. 12/2017-CT (Rate), dated 28.06.2017.
(ii) The consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of municipality under article 243 read with Twelfth Schedule to the constitution of India, and accordingly, falls within the purview of the aforesaid exemption notification.