https://www.taxtmi.com/caselaws?id=767031 AAAR, Gujarat held that under s.101(1) CGST Act, it has powers similar to appellate authorities under s.35A Central Excise Act and s.85(5) Finance Act, 1994, allowing it to confirm or modify advance rulings and apply established appellate jurisprudence pari materia. In the dispute concerning whether services of preparing plans, estimates and draft tender plans for building works for a State department qualify as "pure services" relating to Panchayat/Municipality functions under Arts. 243G/243W, AAAR set aside the earlier GAAR ruling dated 30.05.2024 and remanded the matter to GAAR for a fresh decision. en-us Fri, 28 Feb 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767031 AAAR, Gujarat held that under s.101(1) CGST Act, it has powers similar to appellate authorities under s.35A Central Excise Act and s.85(5) Finance Act, 1994, allowing it to confirm or modify advance rulings and apply established appellate jurisprudence pari materia. In the dispute concerning whether services of preparing plans, estimates and draft tender plans for building works for a State department qualify as "pure services" relating to Panchayat/Municipality functions under Arts. 243G/243W, AAAR set aside the earlier GAAR ruling dated 30.05.2024 and remanded the matter to GAAR for a fresh decision. Case-Laws GST Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767031