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NIRMA UNIVERSITY
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J.P. GUPTA
SEEMA ARORA
Pet. Counsel
Amal Dave
Res. Counsel
---

Petitioner / Applicant

NIRMA UNIVERSITY
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Mar 8, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/09

Citation

2021(3) TAXREPLY 5343
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ORDER

M/s. Nirma University (herein after referred to as the “appellant” or “Nirma”) filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) wherein it raised the following questions for advance ruling :- (i) Whether Nirma would be eligible for claiming benefit of the exemption for legal service as provided in Sr.No. 45 of the Notification No. 12/2017- Central Tax(Rate) dated 28th June, 2017, as amended from time to time in respect of procurement of legal services? (ii) Whether services provided by Nirma are exempted under Sr.No.4 of Notification No. 12/2017- Central Tax (Rate)? (iii) Whether Nirma is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act? 2. One of the aspects required to be determined in order to arrive at the decisionon aforesaid three questions was whether the appellant is a “governmental autho....

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