Ahmedabad Janmarg Limited ., In re
Date: December 7, 2023
Subject Matter
Ahmedabad Janmarg Ltd. is not a Local Authority u/s 2(69), liable to pay GST on security services under RCM. AAR ruling upheld.
Summary
The ruling discusses the issue of whether the appellant is a 'local authority' as claimed by the appellant or whether they may also be considered as a 'Government entity' or a 'Governmental authority'. The authority examines t…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT 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…