https://www.taxtmi.com/caselaws?id=412945 The appellate authority confirmed the classification of the service provided by the Government of Gujarat to M/s. Raj Quarry Works under Service Code 999113 as "Public administrative services related to the more efficient operation of business." The applicable GST rate for this service was determined to be 18% (9% CGST + 9% SGST). Additionally, M/s. Raj Quarry Works was held liable to pay GST under the reverse charge mechanism as per Notification No. 13/2017-Central Tax (Rate). The appellate authority upheld these decisions, modifying the initial ruling by the GAAR. en-us Thu, 11 Feb 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412945 The appellate authority confirmed the classification of the service provided by the Government of Gujarat to M/s. Raj Quarry Works under Service Code 999113 as "Public administrative services related to the more efficient operation of business." The applicable GST rate for this service was determined to be 18% (9% CGST + 9% SGST). Additionally, M/s. Raj Quarry Works was held liable to pay GST under the reverse charge mechanism as per Notification No. 13/2017-Central Tax (Rate). The appellate authority upheld these decisions, modifying the initial ruling by the GAAR. Case-Laws GST Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412945