No GST on Change of Land use , commercial building approval & utility services by Govt

By | August 22, 2017
(Last Updated On: August 22, 2017)

 

Question 19: Whether services in the nature of change of land use, commercial building approval, utility services provided by a governmental authority are taxable?

Answer: Regulation of land-use, construction of buildings and other services listed in the Twelfth Schedule to the Constitution which have been entrusted to Municipalities under Article 243W of the Constitution, when provided by governmental authority are exempt from payment of tax.

[ Refer Point No 4 of Table of  Notification No 12/2017 Central Tax (Rate) Dated 28th June 2017 ]

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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