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M/S. SIR J.J. COLLEGE OF ARCHITECTURE CONSULTANCY CELL
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

P.VINITHA SEKHAR
A.A.CHUHURE
Pet. Counsel
Suresh Porwal
Res. Counsel
Na

Petitioner / Applicant

M/S. SIR J.J. COLLEGE OF ARCHITECTURE CONSULTANCY CELL
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Dec 3, 2019
Order No.

GST-ARA-54/2018/Rectification-3/2019-20/B-118

Citation

2019(12) TAXREPLY 1096
Original Order
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ORDER

ORDER (Under Section 102 of the Central Goods and Services Tax Act/ Maharashtra Goods and Services Tax Act. 2017) In the case of the applicant, M/s. Sir J.J. College of Architecture Consultancy Cell, holder of GSTIN27AAJAS7455FIZ4, an advance ruling order was passed under Section 98 of the Central Goods and Services Tax Act and the Maharashtra Goods and Services Tax Act, 2017 vide Order no. GST-ARA-54/2018-19/B-128 Mumbai, dated 12.10.2018 2. The applicant has submitted a letter on 10.10.2019 for rectification of Advance Ruling order dt. 12.10.2018 and referred to the following para in the order; “However we find that the applicant has not provided the copies of contract, entered into by them with MCGM which would in detail give the exact nature of activities being done by them and which would be very crucial in deciding whether the services being provided by the applicant are in the nature of pure services or works contract services.” ....

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