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The supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants is not liable to GST only if the Government controlled Association is covered under the definition of “Government Entity” and if not, then the same is liable to tax.

Authority for Advance Ruling — Rate of GST supply of service by a Government controlled Association to State Government – The applicant is a society and is involved in executing civil works contract. He has sought advance ruling in respect of as to whether supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants is liable to GST. Held that:- The Hon’ble Authority for Advance Ruling held that the supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants is not liable to GST only if the Government controlled Association is covered under the definition of “Government Entity” and if not, then the same is liable to tax.
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