Gujarat AAAR Rejects Tax Exemption Appeal of Data Processing Forms

In re Data Processing Forms P Ltd. (GST AAAR Gujarat) Gujarat Appellate Authority for Advance Ruling (AAAR) has upheld the Gujarat Authority for Advance Ruling’s (GAAR) decision denying tax exemption to M/s. Data Processing Forms P Ltd. The company, engaged in printing and data processing services, had sought exemption under entries 3 and 3A of Notification 12/2017-CT (R) for services provided to the Gujarat Public Service Commission (GPSC) and the Gujarat Panchayat Service Selection Board (GPSSB). The appellant argued that its services should be considered exempt as they were provided to a ...