Crystal Infosystems and Services ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- April 14, 2024
- Type:
- Advance Ruling
- Members:
- Kiran Reddy, Ravi Prasad
Subject
Supply of teachers and lecturers to BBMP schools and colleges on an outsourcing basis is exempt from GST
Summary
The case law involves an applicant providing the supply of teachers and lecturers to BBMP schools and colleges on an outsourcing basis. The applicant claimed that the services qualify as pure services and are exempt under entry number 3 of the…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Crystal Infosystems and Services (herein after referred to as `Applicant), #5597, N S S Complex, 2nd Floor, B H Road, Nelamangala, Bengaluru ­562 123, Karnataka, having GSTIN 29ABCPV2897B1ZB, have filed an application for A…