Reetu | Jan 4, 2024 |
![Jaipur Development Authority not “State Government” for GST [Read AAR]](/cdn-cgi/image/fit=contain,format=webp,gravity=auto,metadata=none,quality=80,width=1200,height=730/wp-content/uploads/2024/01/Jaipur-Development-Authority.jpg)
Jaipur Development Authority not “State Government” for GST [Read AAR]
The Authority of Advance Ruling (AAR Rajasthan) in the matter of M/S Ramesh Kumar Jorasia has ruled that the Jaipur Development Authority is not a “State Government” for GST.
That, Jaipur Development Authority is a body constituted under The Jaipur Development Authority Act, 1982 as a special vehicle for undertaking of various government projects as envisaged by the Government of Rajasthan.
The Question and Ruling are as follows:
Ques: Whether the Jaipur Development Authority can be considered as State Government in regards to entry 3A of Notification No. -12/2017 – CT (Rate) dated 28.06.2017?
Ans: No, Jaipur Development Authority is not covered under the definition of “State Government” in reference to entry 3A of Notification No. -12/2017 -CT (Rate) dated 28.06.2017.
For Official Ruling Download PDF Given Below:
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