D.M. Net Technologies ., In re
Date: August 22, 2022
Subject Matter
Exemption on services provided in affiliation with Gujarat University for providing education for degree courses. Case Remanded to AAR.
Summary
AAAR finds that the appellant for the first time has raised additional plea before this appellate authority that their services are exempted as they are also covered by Entry No.3 of Notification No.12/2017-Central Tax dated 28.06.2017 .This plea has…
At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a men…