Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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AAAR determined that services provided to Gujarat Panchayat Service Selection Board (GPSSB) and Gujarat Public Service Commission (GPSC) are not exempt from GST under Notification No. 12/2017-CT(R). While interpreting exemption provisions strictly per SC precedent, AAAR found GPSSB does not qualify as Central/State Government, Union Territory or local authority under CGST Act definitions. Similarly, GPSC, despite being a constitutional body managed and financed by State Government, cannot be classified as State Government itself. Therefore, services to both entities fail to meet primary conditions for exemption under entries 3 and 3A, which specifically require services be provided to government bodies or local authorities. The appellant's claims for GST exemption were rejected.
AAAR determined that services provided to Gujarat Panchayat Service Selection Board (GPSSB) and Gujarat Public Service Commission (GPSC) are not exempt from GST under Notification No. 12/2017-CT(R). While interpreting exemption provisions strictly per SC precedent, AAAR found GPSSB does not qualify as Central/State Government, Union Territory or local authority under CGST Act definitions. Similarly, GPSC, despite being a constitutional body managed and financed by State Government, cannot be classified as State Government itself. Therefore, services to both entities fail to meet primary conditions for exemption under entries 3 and 3A, which specifically require services be provided to government bodies or local authorities. The appellant's claims for GST exemption were rejected.
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