Classification of supply-- In the instant case,applicant is engaged in providing services in auditing, accounting, taxation etc. The applicant has been appointed for its professional service in respect of maintenance of Accounts and allied items of work in Segment III of M/s. Sardar Sarovar Narmada Nigam Ltd.

The applicant sought the advance Ruling on the following question

The professional service for maintenance of accounts and allied items of work provided to Sardar Sarovar Narmada Nagar Limited is a taxable service or exempted?

Further, it is submitted that SSNNL is incorporated under the Companies Act 1956 wherein 100% equity is owned by the Govt. of Gujarat.

Accordingly, applicant is of the view that service of maintenance of account provided to SSNNL, a Govt, of Gujarat undertaking is covered under Sr. No.3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

Held that-- The activity of providing auditing, accounting, taxation to the Sardar Sarovar Narmada Nigam Ltd. is not covered under Entry No.3 of Notification No.12/2017-Central Tax (Rate), dated 28-6-2017, hence liable to GST.—Dhirubhai Shah & Co. Llp, In Re…. [2020] 26 TAXLOK.COM 088 (AAR-Gujarat)