Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The activity provided by UCMAS using abacus does not qualify for exemption from the payment of Goods and Services Tax.

Shanti Prime Publication Pvt. Ltd.

Exemption from GST—The applicant has raised the following question for advance ruling -
“The activity provided by UCMAS using abacus whether qualifies for exemption from the payment of GST?”
Held that :- M/s. Omnisoft Technologies Private Limited (GSTIN 24AAACO3894M1Z1) is not entitled to the exemption provided vide Sl. No. 80 of Notification No. 12/2017Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and corresponding Notification issued under the GGST Act, 2017 and Sl. No. 83 of Notification No. 9/2017-Integrated Tax (Rate) issued under the IGST Act, 2017. Hence the activity provided by UCMAS using abacus does not qualify for exemption from the payment of Goods and Services Tax.
[2018] 3 TAXLOK.COM 48 (AAR-Gujarat)