AAR: Holds NKDA as statutory authority discharging municipal functions, grants exemption

West Bengal AAR holds the applicant (New Town Kolkata Development Authority), registered under the New Town Kolkata Development Authority Act, 2007 (NKDA Act) to be a local authority within the meaning of section 2(69) (c) of the GST Act, grants exemptions on services supplied by it; Perusing the provisions of the NKDA Act, observes that NKDA intends to provide for the planned development in the areas of New Town, Kolkata and would deal with matters connected therewith or inc...