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The services provided by the Applicant may be termed as “Pure Services” provided they fulfill the required conditions

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Classification of Supply — The Appellant has been providing consultancy services in the field of structural, architectural and project management consultancy covered under intrastate within Gujarat as well as interstate. He was registered under Service Tax and migrated to GST and is charging GST. The Appellant sought advance Ruling in respect of classification of their services. The Authority viewed that the services provided by the appellant do not involve any supply of goods and hence the services appear to be falling in the definition of “Pure Services” and eligible for the exemption from Goods and Service Tax. — Shri Jayesh Anilkumar Dalal, In Re… [2019] 12 TAXLOK.COM 105 (AAR-Gujarat)