The AAR found that the words in the letters of the Secretary, Uttarakhand Government and Department of Empowerment of Persons with Disabilities (Divyangjan), Ministry of Social Justice and Empowerment, GOI establish that the consideration is in the form of grants. "Exemption from payment of GST is available for the work of "Shaheed Dwar" at Banjarawala, Dehradun and the construction of "Creation of barrier-free environment for PWDs and tourist rest houses in various districts of Uttarakhand State," the AAR ruled.