Whether telecom services provided to Municipal Corporation is eligible for GST exemption ?
TRT-2025-164

Issue Favourable to Tax Payer ?:- no

Held- Pure Services provided “in relation to any function” entrusted to a municipality under Article 243W of the Constitution of India is eligi.....

TRT-2025-165

Issue Favourable to Tax Payer ?:- no

Held- In terms of Sec. 2(69) of the CGST Act, the recipient of the service i.e. GHMC falls within the definition of ‘local authority’ and hence.....