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2022 (10) TMI 774 - AAR - GSTExemption from GST - pre and post Examination services being provided to the Educational Boards and Universities (including Open Universities) - services are provided on sub-contract basis i.e., the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Boards and Universities (including Open Universities) - no uniform opinion arrived by the Members of the Authority for Advance Ruling. HELD THAT:- Since there is no uniform opinion arrived by the Members of the Authority for Advance Ruling in respect of Question "whether the exemption is available to the applicant in case of the services are provided on sub-contract basis" raised by applicant representing Central Tax and State Tax and they have expressed two different views on the issue raised by the applicant on the applicability of GST as sub-contractor or the application filed by M/s. Magnetic Infotech Pvt Ltd, Plot NO.08, Krishna Nagar Colony, Kakaguda Village, Wellington Road, Picket, Secunderabad, Hyderabad, Telangana- 500009 (36AACCM2333F1ZV), is being referred to the Appellate Authority for Advance Ruling for the state of Telangana in terms of Section 98(5) of the CGST/TGST Act, 2017 for hearing.
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