CIRCULARS

Circular No.

Subject

Circular No. 206/18/2022-GST (Para 6)

Clarifications regarding applicability of GST on certain services

Circular No. 177/09/2022-GST (Para 5)

Clarifications regarding applicable GST rates & exemptions on certain services

Circular No. 51/25/2018-GST

Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) - Reg.

Advance Ruling

State Particulars Crux

Gujarat

M/s INI Design Studio Pvt. ltd v/s SANJAY SAXENA MEMBER , MOHIT AGRAWAL MEMBER

AAR: Summary

        Order

1. No, the design and comprehensive consultancy services from concept to completion for State-of-Art High rise office building provided to Surat Municipal Corporation are not covered under entry no.3 of Notification No.12/2017Central Tax(Rate) dated 28.06.2017

2. No, the consultancy services for preparation of design and detailed estimation of town hall provided to Ahmedabad Urban Development Authority are not covered under entry no.3 of Notification No.12/2017Central Tax(Rate) dated 28.06.2017.

3. No, the Medical and Design Consultancy Services for establishment of Medical College, Teaching Hospital and Nursing College at Pune, provided to Pune Municipal Corporation are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017

4. No, the work of Preparation of Master Plan of Green Field Areas and Project Management Consultancy Work for Development of Green Field Areas provided to Rajkot Smart City Development ltd. are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.

5. No, the consultancy services for architectural and engineering design/working drawing of Baramati Hospital provided to Executive Engineer, Public Works (East) Division, Pune are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017

6. No, the consultancy service to Gujarat Technological University for architectural design/engineering design, working drawing, structural analysis and drawings, electrical drawings and details of all services for phase wise construction of building for proposed project are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and Gujarat State Notification No.12/2017-ST(Rate) dated 28.06.2017