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The activity provided by UCMAS using abacusis not entitled forthe exemption provided vide Sl. No. 80 of Notification No. 12/2017Central Tax (Rate) dated 28.06.2017

Shanti Prime Publication Pvt. Ltd.

Exemption from GST — The Appellant is not entitled to the exemption provided vide Sl NO.80 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and corresponding Notification issued under the CGST 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. — Omnisoft Technologies Private Limited, In Re…. [2019] 08 TAXLOK.COM 091 (AAAR-Gujarat)

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