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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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