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


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

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