Are documentary services provided to corporations and various boards exempted under GST?


Quick Summary
This advance ruling addresses whether documentary services supplied to corporations and various boards are exempt from Goods and Services Tax (GST). The Authority for Advance Ruling in Karnataka has considered this specific tax query. The decision aims to provide clarity on the GST treatment for such services.

Court :
BANGALORE NORTH GST COMMISSIONERATE

Brief :
Whether the documentary services including picture of the testimony / documentary videos provided to various government departments including Zilla and Taluk Panchayat are eligible for exemption from GST?

Citation :
KAR ADRG58/2021

THE AUTHORITY FOR ADVANCE RULING IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009 
Advance Ruling No. KAR ADRG 58/2021 Dated: 29.10.2021 
Present: 
1. Dr. M.P. Ravi Prasad Additional Commissioner of Commercial Taxes . . . . Member (State) 
2. Sri. T. Kiran Reddy Joint Commissioner of Customs & Indirect Taxes 
Member(Central) 

Please find attached the enclosed file for the full judgement.

FAQ :

The ruling examines whether documentary services provided to corporations and various boards are exempt from GST.

The Authority for Advance Ruling in Karnataka Goods and Services Tax issued this ruling.

The advance ruling was dated 29.10.2021.

The members were Dr. M.P. Ravi Prasad (Member, State) and Sri. T. Kiran Reddy (Member, Central).

 
downloaded 340 times



Judgement posted by

Practice

I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

Comments




CCI Pro



Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details