Data Processing Forms P Ltd ., In re
Date: January 21, 2025
Subject Matter
Services to the Gujarat Panchayat Service Selection Board (GPSSB) and the Gujarat Public Service Commission (GPSC) do not qualify for exemption
Summary
The case involves an appeal filed by M/s. Data Processing Forms Pvt. Ltd. against an Advance Ruling issued by the Gujarat Authority for Advance Ruling (GAAR) regarding the tax exemption status of services they provided to government entities. The app…
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 ‘GUST Act, 2017’) arc pari materia and have the same provisions in like matter and differ from each other…