Housing Board established by the government is a Government Authority and services provided by them are exempt from GST

Last updated: 29 December 2022
Quick Summary
The Rajasthan AAR has ruled that the Rajasthan Housing Board (RHB) is considered a 'Governmental Authority'. Consequently, services provided by the RHB related to functions entrusted to a municipality under Article 243W of the Constitution are exempt from Goods and Services Tax (GST). This ruling confirms that the RHB meets the criteria for exemption under the Services Exemption Notification.

Court :
AAR, Rajasthan

Brief :
The AAR, Rajasthan in the matter of M/s. Rajasthan Housing Board [Advance Ruling No. RAJ/AAR/2022-23/20 dated December 14, 2022] has ruled that Rajasthan Housing Board ("RHB") is covered under the definition of "Governmental Authority" as defined in clause (zf) Paragraph 2 vide Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 ("the Services Exemption Notification") and services provided by them in relation to any function entrusted to a municipality under Article 243 W of the Constitution will be nil rated Goods and Services Tax ("GST") and exempted vide Sl. No. 4 of the Services Exemption Notification.

Citation :
Advance Ruling No. RAJ/AAR/2022-23/20 dated December 14, 2022

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(Excl. of GST ₹359)

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Bimal Jain
Published in GST
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