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ANANDJIWALA TECHNICAL CONSULTANCY
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Sanat C.makhecha
Res. Counsel
Na

Petitioner / Applicant

ANANDJIWALA TECHNICAL CONSULTANCY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 17, 2020
Order No.

GUJ/GAAR/R/92/2020

Citation

2020(9) TAXREPLY 3765
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ORDER

The applicant M/s. Anandjiwala Technical Consultancy located at 9, Shivranjani Co-operative Housing Society, Shivranjani Cross road, Satellite, Ahmedabad-380015, Gujarat are engaged in providing Professional and Technical service. The applicant has stated that they have been allotted work of providing Project Management Consultancy Service(Heading 998339) in Relation to PM Awas Yojana by Rajkot Urban Development Authority and the service is Pure service; that Serial No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017, as amended from time to time exempts the Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or local authority or a Governmental Authority (or a Government Entity) by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Munic....

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