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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)
Date of Judgement/Order
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Advertisement 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...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,672

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