Section 9 of the CGST Act, 2017—Levy of GST — The Petitioner, challenged resolution No.928 dated 28.11.2018 passed by the Standing Committee of the respondent Corporation approving the revised rates of licence fees. The petitioners also sought a declaration that after the introduction of GST with effect from 01.07.2017, the respondents cannot collect any tax on hoardings of the petitioners in the private properties in Ahmedabad city and consequently any fees for the licence for the advertisements on hoardings in the private properties in Ahmedabad city.

Held that:-The Hon’ble High Court issued Notice returnable on 20th March, 2019. — Selvel Media Services Private Limited Vs. The Municipal Corporation of The City of Ahmedabad [2019] 10 TAXLOK.COM 043 (Gujarat)