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TMI Blog2025 (3) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... ther only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal is filed under section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. Devendra Kantibhai Patel (for short - 'Appellant') against the Advance Ruling No. GUJ/GAAR/R/2024/10 dated 30.05.2024. 3. Briefly, the facts are that the appellant is engaged in the providing WCS [Works Contract Service] in addition to engineering consultancy services to various Government agencies like R&B department, etc.. The nature of the work awarded to the appellant is preparing & providing pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, thus be eligible for exemption from levy of CGST and SGST respectively?" 5. Consequent to hearing the applicant, the Gujarat Authority for Advance Ruling [GAAR], recorded the following findings viz: * that the first claim of the service having been provided to State Government, is correct; * the second claim of the service being a 'pure service' appears to be correct; * regarding the third claim, that the activity is in relation to function entrusted to a Municipality and a Panchayat, i.e. Articles 243G & W, GAAR held as under: * that the applicant has not provided any details of the buildings for which they have provided plans and estimates and DTP; * the question that arises is whether a building say staff quarters b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d estimate and preparing and providing DTP [Draft Tender Plan] for the building work by the applicant to the R&B department, Government of Gujarat under the contract would not qualify as an activity in relation to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India. (ii) Since the answer to the first question is in negative, the second question becomes infructuous." 7. Aggrieved, the appellant is before us, raising the following contentions, viz * that R&B department falls under the Government of Gujarat and is headed by a Cabinet Minister; * that the website of R&B department itself states that the department is in charge of all activities pertaining to planning, construction and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, then also it is exempted in terms of the said circular; * the applicant would further like to rely on the below mentioned rulings viz * Dredging and Desiltation Company P Ltd Order No. 3/WBAAR/2019-20 dated 10.6.2019. * Neo Built Corporation Order No. 5/WBAAR/2019-20 dated 10.6.2019. * Arihant Dredging Developers P Ltd Order No. 11/WBAAR/2019-20 dated 27.6.2019. * Dredging and Desiltation Company P Ltd Order No. 12/WBAAR/2019-20 dated 27.6.2019. * Jayesh Anilkumar Dalal 2021 (12) TMI 414. * Manpar Icon Technologies 2021 (3) TMI 708-AAR UP. * Ajit Babubhai Jariwala 2023 (5) TMI 285-AAR Gujarat. * Sir J J School of Architecture Consultancy Cell 2022 (2) TMI 240-AAR Maharashtra. 8. Personal hearing in the matter was he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, in the appeal papers they have submitted the list of projects. We therefore find that the appellant, has presented new facts before the appellate authority, which were never placed before the GAAR. In-fact, the GAAR while passing their ruling, did not have the benefit of going through these materials and therefore, the ruling given by the GAAR is based on absence of material facts. Even otherwise, the material produced for the first time needs to be verified for its factual accuracy. 13. Before going into the merits of the case, we find it prudent to reproduce the subsection (1) of the Section 101 of the CGST Act, 2017, viz Section 101: Order of the Appellate Authority (1) The Appellate Authority may, [after giving the parties] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned rulings issued by various Appellate Authority for Advance Ruling wherein matters have been remanded to the Authority for Advance Ruling viz Myntra Designs Pvt Ltd. Karnataka AAAR Order No. KAR/AAAR/06/2022 dated 21.11.2022 D.M Net Technologies Gujarat AAAR order dated 22-08-2022 [2022-VIL-73-AAAR]. Portescap India Pvt Ltd Maharashtra AAAR order dated 3-11-2020. DK V Enterprises Pvt Ltd Andhra Pradesh AAAR order dated 31-08-2020. 18. In view of the above discussion, the impugned ruling dated 30.5.2024 is set aside and the matter is remanded back to the Authority for Advance Ruling (i.e. the GAAR) for fresh decision. The GAAR will take into consideration all aspects of the matter and decide the case afresh after affording ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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