Classification of service— The applicant M/s Rajasthan housing board, has raised the following question for advance ruling in the application for Advance Ruling filed by it.

1. Whether the Rajasthan housing board is covered under the definition of "Governmental Authority" as defined in clause (zf) Paragraph 2 vide notification no. 12/2017-Central Tax (Rate) dated 28.06.2017?

2. Whether the services provided by the Rajasthan housing board as governmental authority such as permission for building construction, approval of map, permission of additional Floor Area Ratio, leasing of land etc. are exempt as per Notification no. 12/2017 CTR dated 28.06.2017 as amended from time to time, under entry specified at S.No. 4 of said notification?

Held that— Yes, Rajasthan housing board is covered under the definition of "Governmental Authority" as defined in clause (zf) Paragraph 2 vide notification no. 12/2017-Central Tax (Rate) dated 28.06.2017.

Yes, above mentioned services provided by Rajasthan housing board in relation to any function entrusted to a municipality under article 243 W of the constitution are nil rated GST exempted vide S.No 4 of Notification No.12/2017-CT (Rate) dated 28.06.2017 as amended.