Tamil Nadu Authority for Advance Ruling 31 January 2020, TN/01/AAR/2020 (1. Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution?)

TAMILNADU ADVANCE RULING AUTHORITY PAPJM Buildings, IstFloor, No.l, Greams Road, chennal-6oo 006. PROCEEDINGS oF THE AUTHoRrry FoR ADVANCE RULTNG u/s.98 oF THE GOODS AND SERVICES TAX ACT 2OI7. Members present are: Ms. Manasa Gangotri Kata, IRS, Additional commissioner/Member, office of the commissioner of GST & central Excise, chennai. And 2.Thiru KurinjiSelvaan V.s., M.sc. (Agri.), M.B.A.