Classification of service— In the instant case, applicant sought advance ruling on the following issue—

"Seeking clarification on whether the Development Authorities formed & constituted under "Uttar Pradesh Urban Planning & Development Act, 1973" are to be treated as "Exempt Entity" under new GST law."

Held that— Development Authorities formed & constituted under "Uttar Pradesh Urban Planning & Development Act, 1973" are to treated as government authority but not 'Exempt Entity'—Varanasi Development Authority, In Re… [2018] 02 TAXLOK.COM 408 (AAR-UP)