GST Exemption on Govt Consultancy Services: AAAR Gujarat Ruling

In re Devendra Kantibhai Patel (GST AAAR Gujarat) Gujarat Appellate Authority for Advance Ruling (AAAR) has overturned a prior ruling concerning Devendra Kantibhai Patel’s GST obligations on consultancy services provided to the Roads and Buildings (R&B) Department of the Gujarat government. The original Advance Ruling (GAAR) had denied Patel’s claim for exemption under Notification No. 12/2017-CT (R), which exempts pure services related to functions entrusted to Panchayats (Article 243G) and Municipalities (Article 243W) of the Constitution of India. Patel, engaged in providing...