AAR: Denies exemption in respect of professional service of ‘Maintenance of Accounts’ rendered to State Govt. undertaking

Gujarat AAR denies exemption to activity of providing auditing, accounting, taxation to Sardar Sarovar Narmada Nigam Ltd. (SSNNL, A Government of Gujarat undertaking) under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017; Observes that SSNNL is engaged in providing drinking water, generation of electricity and irrigation facility to villages and urban centres which is a function entrusted to a Panchayat under Article 243G; P...