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Service to RUDA is Pure Service or not cannot be decided without relevant documents: AAR Gujarat

Case Law Details

Case Name
In re Anandjiwala Technical Consultancy (GST AAR Gujarat)
Date of Judgement/Order
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In re Anandjiwala Technical Consultancy (GST AAR Gujarat) Q. Whether the Rajkot Urban Development Authority (RUDA) (Accredited Department of Gujarat State Government) falls under the definition of Government Authority or a Government entity as defined under para 2(zf) & 2(zfa) of the Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and consequently Pure Service which the applicant is providing to them is exempt from tax or not by virtue of Notification No.12/2017? We find that the applicant has devoted a major part of his submissions trying to prove or to establish that the Rajko...
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