Jaipur Smart City Limited is Governmental Authority u/s 2(16) of IGST Act: AAAR [Read Order]

The Rajasthan Appellate Authority for Advance Ruling (AAAR) has held that the Jaipur smart city limited is Governmental authority under section 2(16) of Integrated Goods and Services Tax Act
AAAR - IGST Act - Governmental Authority - TAXSCAN

The issue to be decided was whether the applicant sought advance ruling as to whether the service recipient viz. M/s Jaipur Smart City Limited a Government Authority as defined in the explanation to clause (16) of Section 2 of the IGST Act? M/s JSCL, despite its integral role in public projects, does not qualify as…

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