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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