Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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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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