Advance Ruling— The present appeal has been filed against the advance ruling order.

The appellant has raised the following question for advance ruling in the application for Advance Ruling filed by it.

“Whether the services provided by the applicant in affiliation to/partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujarat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No.66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June 2017?”

Advance ruling authority concluded that the appellant is not at all entitled for exemption in respect of said services provided by them to Gujarat University under Entry at Sr.No.66 of the exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended.

Aggrieved by the aforesaid advance ruling, the appellant has filed the present appeal.

The appellant has submitted that the ruling given by the Advance Ruling Authority is bad in law and required to be quashed and set aside. The learned advance ruling authority has erred in interpreting entry no. 66 of Notification No.12/2017-Central Tax (Rate) whereby services provided by the appellant is treated as taxable. Alternatively, services of the appellant are also covered by Entry No. 3 of Notification No.12/2017.

Held that— This authority find it fit to remand the matter to the Authority for Advance Ruling i.e. the GAAR in the present case for fresh decision. The GAAR will take into consideration all aspects of the matter and decide the case afresh after affording adequate opportunity of hearing to the appellant.

The case is remanded back to the Gujarat Authority for Advance Ruling (GAAR) to issue necessary ruling after hearing the appellant afresh.