TaxTMI 
TaxTMI 
2025 (3) TMI 416
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....re pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal is filed under section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. Devendra Kantibhai Patel (for short - 'Appellant') against the Advance Ruling No. GUJ/GAAR/R/2024/10 dated 30.05.2024. 3. Briefly, the facts are that the appellant is engaged in the providing WCS [Works Contract Service] in addition to engineering consultancy services to various Government agencies like R&B departme....
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.... the Constitution as provided in serial number 3 of notification No. 12/2017-CT (R), dtd 28.6.2017, and, thus be eligible for exemption from levy of CGST and SGST respectively?" 5. Consequent to hearing the applicant, the Gujarat Authority for Advance Ruling [GAAR], recorded the following findings viz: • that the first claim of the service having been provided to State Government, is correct; • the second claim of the service being a 'pure service' appears to be correct; • regarding the third claim, that the activity is in relation to function entrusted to a Municipality and a Panchayat, i.e. Articles 243G & W, GAAR held as under: • that the applicant has not provided any detail....
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....icipalities under article 243W read with XIIth schedule. 6. The GAAR, thereafter, vide the impugned ruling dated 30.5.2024, held as follows: "(i) Providing services of preparing and providing plans and estimate and preparing and providing DTP [Draft Tender Plan] for the building work by the applicant to the R&B department, Government of Gujarat under the contract would not qualify as an activity in relation to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India. (ii) Since the answer to the first question is in negative, the second question becomes infructuous." 7. Aggrieved, the appellant is before us, raising the following contentions, viz • that R&B ....
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....function' as applied to serial numbers 3 & 3A of the exemption notification, makes no substantial difference between 25(a) of erstwhile ST notification and the aforementioned serial numbers 3 & 3A; that even if the said services are provided by PSPs (Private Service Providers) to State Government, then also it is exempted in terms of the said circular; • the applicant would further like to rely on the below mentioned rulings viz • Dredging and Desiltation Company P Ltd Order No. 3/WBAAR/2019-20 dated 10.6.2019. • Neo Built Corporation Order No. 5/WBAAR/2019-20 dated 10.6.2019. • Arihant Dredging Developers P Ltd Order No. 11/WBAAR/2019-20 dated 27.6.2019. • Dredging and De....
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.... DTP. On account of lack of adequate details, the GAAR vide its impugned ruling held that the appellant is not eligible for a blanket exemption in terms of Sr. No. 3 of notification No. 12/2017-CT (R) dated 28.6.2017, as amended. 12. The appellant in their application made before the GAAR had not submitted the list of building in relation to which consultancy services was provided to R&B Department. However, in the appeal papers they have submitted the list of projects. We therefore find that the appellant, has presented new facts before the appellate authority, which were never placed before the GAAR. In-fact, the GAAR while passing their ruling, did not have the benefit of going through these materials and therefore, the ruling given b....