AAR, Onion Market Fee is exempt for Municipality: Case of Tiruppur City Municipal Corporation, AAR Tamil Nadu Dated 27th March 2025. AAR ruled that the activity of leasing, to the tender contractor, the right to collect entry fees on a daily basis, from merchants/farmers/public for onion mandis (shops/ godowns) would be covered under the function entrusted to Municipality under Article 243W of the Constitution. As per notification 14/2017 dated 28th June 2017 as amended, the activity is ‘neither supply of goods nor supply of services’. (AAR Tamil Nadu Ruling dated 27/03/2025)