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: