Devendra Kantibhai Patel ., In re
Date: February 27, 2025
Subject Matter
GST exemption for consultancy services provided to the Roads and Buildings (R&B) Department: Matter remanded to AAR
Summary
In this case law, the appellant challenged the Gujarat Advance Ruling Authority's (GAAR) decision regarding the GST exemption for consultancy services provided to the Roads and Buildings (R&B) Department of the Government of Gujarat. The appellan…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR 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 pari materia and have the same provisions in like matter and differ from each…