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)