Case Law Details
In re Dhirubhai Shah & Co. LLP (GST AAR Gujarat)
The professional service for maintenance of accounts and allied items of work provided to SardarSarovar Narmada Nagar Limited (SSNNL ) { A Government of Gujarat undertaking) by the applicant is a taxable service under Section 9 (1) of The CGST Act, 2017 or exempted vide Sr. No.3 of Not. No. 12/2017-CT (Rate) dated 28.06.2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT
1. M/s. Dhirubhai Shah & Co. LLP, 401&408 Aditya, Nr. Sardar Patel Seva Samaj, Mithakali Six Road, Ellisbridge, Ahmedabad having a GSTIN : 24AABFD1936H1ZT, is a LLP filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act.
2. M/s. Dhirubhai Shah & Co. LLP of Chartered Accountant an applicant herein after called as DBS is engaged in providing services in auditing, accounting, taxation etc. The applicant has been appointed for its professional service in respect of maintenance of Accounts and allied items of work in Segment III of M/s. Sardar Sarovar Narmada Nigam Ltd. (herein after called as “SSNNL”). The applicant further submitted that SSNNL is incorporated under the Companies Act 1956 wherein 100% equity is owned by the Govt. of Gujarat. As per the provisions of Companies Act, 1956, company requires to maintain books of account as per double entry system on accrual basis. For the same, Company has appointed the applicant to provide maintenance of accounts service in the computerized manner in Segment III of the Company.
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