In re Dehradun Smart City Limited (GST AAR Uttarakhand)
Date: June 9, 2026
Subject Matter
Smart City SPV Qualifies as Governmental Authority; Services for Municipal Functions Exempted, not Pure Agent
Summary
The Authority for Advance Ruling allowed Dehradun Smart City Limited (DSCL)'s claims to be a Governmental Authority and for its services related to municipal functions to be exempt under Notification No. 12/2017-Central Tax (Rate). However, its claim…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULINGS , UTTARAKHAND This is an application under Sub-Section (1) of Section 97 of the Central Goods and Services Tax Act, 2017 and Uttarakhand State Goods 86 Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Dehradun Smart City Limited, Ground Floor, 777, Satvik Tower, Kaulagarh Road Rajend…