Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Development Authorities formed & constituted under "Uttar Pradesh Urban Planning & Development Act, 1973" are to treated as government authority

Classification of service— In the instant case, applicant sought advance ruling on the following issue—

"Seeking clarification on whether the Development Authorities formed & constituted under "Uttar Pradesh Urban Planning & Development Act, 1973" are to be treated as "Exempt Entity" under new GST law."

Held that— Development Authorities formed & constituted under "Uttar Pradesh Urban Planning & Development Act, 1973" are to treated as government authority but not 'Exempt Entity'—Varanasi Development Authority, In Re… [2018] 02 TAXLOK.COM 408 (AAR-UP)