Jaipur Development Authority not “State Government” for GST [Read AAR]:

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: