Devendra K Patel {AUTHORITY FOR ADVANCE RULINGS, GUJARAT}

Devendra K Patel {AUTHORITY FOR ADVANCE RULINGS, GUJARAT} :Date of Order : 30-05-2024In this case decided by the Authority for Advance Rulings (AAR) in Gujarat, the issue revolved around whether consultancy services provided to the State Government’s Roads and Buildings Department qualify for exemption from GST under the category of “pure service” related to functions under Articles 243G or 243W of the Constitution.Background: The applicant, Devendra K Patel, sought an advance ruling to determine if their consultancy services—specifically preparing plans,...

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