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

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Last updated: 20 January 2021
Quick Summary
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

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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