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The activity / services of parking provided by the applicant falls under heading 9967 and attracts GST@ 18%

Exemption from GST QUESTION(S) ON WHICH ADVANCE RULING IS SOUGHT:

Whether the parking lot services provided by the Contractor appointed by the Market Committee, which is a Government Authority is exempt under Notification No. 12/2017 as the parking lot activity is covered under Article 243 of the Constitution.

In the present case, although the Punjab State Agricultural Marketing Board was established on 26th May, 1961 under the Punjab Agricultural Produce Markets Act; 1961, its function cannot be considered as sovereign functions and accordingly the parking fees collected by them through the applicant does not acquire the nature of statutory fee so as to be outside the scope of any tax. Thus, the parking fees collected by the applicant are not in nature of statutory fees.

In view of above, it is held that the parking lot services provided by the Contractor appointed by the Market Committee, are not exempt under Notification No. 12/2017 as the Market Committee is not a Government Authority as per the definition provided in the clause 2(zf) of the notes appended to Notification No. 12/2017. — Pushpa Rani Pabbi, In Re... [2019] 16 TAXLOK.COM 214 (AAR-Punjab)