AAR: Services provided to Nagpur Environmental Services Ltd., a local authority, exempt from GST

Maharashtra AAR rules that contract from Nagpur Environmental Services Ltd. (NESL), a 100% subsidiary of Nagpur Municipal Corporation (NMC) for providing services for management of Non-Network Tanker with help of GPRS system at Nagpur is covered by the Entry No. 3 of Notification No. 12/2017 – CT (Rate) dated June 28, 2017; Observes that NESL is a SPV specially set up by NMC for providing such types of services while noting that GPRS system is installed for tracking wa...