Housing Board established by the government is a Government Authority and services provided by them are exempt from GST
Last updated: 29 December 2022
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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Bimal Jain
Published in GST
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