AAR: Work of operating Citizen Facilitation Centres on behalf of Municipal Corporation, liable to GST

Maharashtra AAR rules on taxability of services provided under a contract for operating Citizen Facilitation Centres (CFCs)/Collection Centres at various locations of Municipal Corporation of Greater Mumbai (MCGM) where the consideration is payable on per transaction/receipt basis; Notes that MCGM issues periodical bills to the citizens for the services provided against which it collects taxes like water tax, property tax and amount is collected by applicant on behalf of MCGM...