AAR : Amaravathi Metro Rail, a ‘Govt. entity’, exempts consultancy services as falling within 'Municipality' functions

Andhra Pradesh AAR holds that the applicant, Amaravathi Metro Rail Corporation Limited (AMRCL), is a Government entity and therefore consultancy services provided by it comes within the purview of Municipality functions which is exempt from GST as per Notification No. 12/2017 – Central Tax; Observing that AMRCL is a special purpose vehicle which is set up vide Government of Andhra Pradesh and is 100% owned by state of Andhra Pradesh, AAR opines that “it is evide...