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IL & FS EDUCATION AND TECHNOLOGY SERVICES LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Kapil Sharma
Jyoti Pal
Vinesh Khanna
Res. Counsel
Na

Petitioner / Applicant

IL & FS EDUCATION AND TECHNOLOGY SERVICES LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jun 25, 2018
Order No.

GST-ARA-48/2017-18/B-55

Citation

2018(6) TAXREPLY 271
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ORDER

PROCEEDINGS (under section 98 of the Central Goods and Service Tax Act, and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by IL&FS Education and Technology Services Ltd., the applicant, seeking an advance ruling in respect of the following question:- The present Advance Ruling Application is for determining applicability of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Entry No. 72 of Notification No. 12/2017-State Tax (Rate) dated 29.06.2017 to the services provided by the Applicant under the ICT @ School Project. At the outset, we would like to make it clear that the provisions of both the CGST Act and the SGST Act are the same except for certain provisions. Therefore, unless a mention is specif....

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