RAJ/AAAR/03/2021-22 of M/s Consulting Engineers Groups, Jaipur
GST AAARRAJ/AAAR/03/2021-22
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M/s Consulting Engineers Groups, Jaipur · It…
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From the record, as published by the registry
Recorded against
It was held that holding of equity control of RUDSICO by JDA and Rajasthan Housing Board cannot be treated as holding of equity control by Government; therefore, RUDSOCO is not Government Authority. Appellant is not eligible for exemption under entry No. 3 of notification no. 12/2017 Central Tax (Rate) dated 28.06.2017 for supply provided as Project Management Service.
Filed asAppellate Ruling
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