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GST Exemption on Govt Consultancy Services: AAAR Gujarat Ruling
Case Law Details
- Case Name
- In re Devendra Kantibhai Patel (GST AAAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Gujarat, Advance Rulings
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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, eng...





