In re M/S Vedant Synergy Pvt. Ltd. (GST AAR Rajasthan)
The goods and services supplied by the applicant are classifiable under HSN 998316 (Information technology infrastructure and network management services) attracting GST @ 18% (SGST 9% + CGST 9%).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order.
- At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain rovisions. Therefore, unless a mention is specifically made to such issimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
- The issue raised by M/ s Vedant Synergy Pvt. Ltd., 38, Sanjay Marg, Hathroi, Ajmer Road, Jaipur, Rajasthan 302001 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a)(e) given as under :
a. classification of any goods or services or both;
b. determination of liability to pay tax on any goods or services or both;
Paid content
Become a Premium Member, or log in if you are already a Premium member.
