Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

NEPRA RESOURCE MANAGEMENT PVT. LTD.
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J.P. GUPTA
SEEMA ARORA
Pet. Counsel
Kuntal Parikh
Res. Counsel
---

Petitioner / Applicant

NEPRA RESOURCE MANAGEMENT PVT. LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Feb 17, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/05

Citation

2021(2) TAXREPLY 5340
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

M/s. Nepra Resource Management Pvt. Ltd. (herein after referred to as the “appellant”) filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) wherein it has been submitted that it is eligible for the exemption provided under Sr. No.3 of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 which reads as “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 Municipality under article 243W of the Constitution. The appellant cited the judgement of the Income Tax Appellate Tribunal, Ahmedabad in the case of the Incom....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
29
Apr
S
M
T
W
T
F
S
30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)