https://www.taxtmi.com/caselaws?id=376991 The appellate authority confirmed the ruling of the Gujarat Authority for Advance Ruling (GAAR), stating that M/s. Omnisoft Technologies Pvt. Ltd. is not entitled to exemption from GST for activities provided by UCMAS using abacus. The appellant's argument that their activities aligned with exemption criteria was dismissed, emphasizing the strict interpretation of exemption notifications and the necessity for clear eligibility. The judgment highlighted the importance of adhering to specific exemption criteria outlined in GST notifications for successful exemption claims. en-us Wed, 02 Jan 2019 00:00:00 +0530 Fri, 07 Mar 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376991 The appellate authority confirmed the ruling of the Gujarat Authority for Advance Ruling (GAAR), stating that M/s. Omnisoft Technologies Pvt. Ltd. is not entitled to exemption from GST for activities provided by UCMAS using abacus. The appellant's argument that their activities aligned with exemption criteria was dismissed, emphasizing the strict interpretation of exemption notifications and the necessity for clear eligibility. The judgment highlighted the importance of adhering to specific exemption criteria outlined in GST notifications for successful exemption claims. Case-Laws GST Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376991