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Newton Kolkata Development Authority
The Applicant , here , is a statutory authority constituted under the New Town Kolkata Development Authority Act, 2007 (the NKDA Act) for providing various civic services and amenities within the local area of New Town, Kolkata. It provides civic facilities to the area like water supply, drainage, sewage, collection, removal and disposal of solid waste etc.
It seeks a ruling whether the services it supplies are exempt under Notification No. 12/2017, Central Tax (Rate) dated 28/06/2017 (corresponding cation) and whether it is liable to be registered .
Authority for advance ruling – West Bengal ruled that ,”NKDA is a statutory authority discharging municipal functions (although not a municipality as required to be constituted under Art 243Q of the Constitution) within the territorial jurisdiction of New Town, Kolkata.
It is legally entitled to and entrusted by the State Government with the control or management of a local fund as defined in TR 6.29 of WBTR.
It is, therefore, a local authority under section 2(69) (c) of the GST Act and entitled to the exemptions available under the Exemption Notification on the services it supplies”.
The details of the case can be read here : Case file