Exemption sought by the applicant will depend upon services provided in terms of specific contracts, entered with respective service recipients.

Last updated: 20 January 2021

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This advance ruling clarifies that any exemption sought by the applicant for services provided will be evaluated based on the specific contracts entered into with the respective service recipients. The applicant, M/s Jayshreeben Rameshchandra Kothari, sought a ruling on their liability to pay tax on goods like videography equipment hired out to government entities undertaking functions under Article 243G of the Constitution.

Court :
Gujrat AAR

Brief :
The applicant is a Proprietor of M/s Dimple Colour Lab, having a GSTIN: 24ARDPK0507E1ZH, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/37/2020

GUJARAT AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
A/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.

ADVANCE RULING NO. GUJ/GAAR/R/37/2020
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/65)
Date: 03.07.2020
Name and address of the applicant : M/s Jayshreeben Rameshchandra Kothari,

G.F.1, Adesh Apartment, Near Somnath Willa, Dandia Bazar, Vadodara-390001

GSTIN/ User Id of the applicant : 24ARDPK0507E1ZH

Date of application : 30.11.2018

Clause(s) of Section 97(2) of CGST / GGST Act, 2017, under which the question(s) raised. :e) Determination of the liability to pay tax on any goods or services or both.

Date of Personal Hearing :18.06.2020 (through Video Conferencing)

Present for the applicant :Shri Dhaval Shah

BRIEF FACTS OF THE CASE:

The applicant is a Proprietor of M/s Dimple Colour Lab, having a GSTIN: 24ARDPK0507E1ZH, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act.

2. The applicant submitted that they are engaged in supply of goods such as Temporary live videography with LED & LCD Screen, Live Telecast equipment, Cameras, etc. on hire basis to Central Govt., State Govt., Union Territory, Local Authority, Village Panchayat, who undertake activities in relation to any function entrusted under Article-243G of the Constitution.

To know more in details find the attchment file

FAQ :

The ruling states that the eligibility for any GST exemption depends entirely on the specific terms and conditions outlined in the contracts for services provided to clients.

The applicant is M/s Jayshreeben Rameshchandra Kothari, proprietor of M/s Dimple Colour Lab.

The applicant supplies goods such as temporary live videography with LED & LCD screens, live telecast equipment, and cameras on a hire basis.

Services are supplied to Central Government, State Government, Union Territory, Local Authority, and Village Panchayats that are involved in functions entrusted under Article 243G of the Constitution.

The applicant sought an advance ruling on their liability to pay tax on the goods and services they supply.