Whether professional service provided for maintenance of accounts by the applicant is a taxable or exempt under GST?

Whether professional service provided for maintenance of accounts by the applicant is a taxable or exempt under GST?

THE AUTHORITY FOR ADVANCE RULING

The Question and Ruling as follows : Question : The professional service for maintenance of accounts and allied items of work provided to Sardar Sarovar Narmada Nagar Limited (SSNNL ) { A Government of Gujarat undertaking) by the applicant is a taxable service under Section 9 (1) of The CGST Act, 2017 or exempted vide Sr. No.3 of Not. No. 12/2017-CT (Rate) dated 28.06.2017. Answer : The activity of providing auditing, accounting, taxation to the Sardar Sarovar Narmada Nigam Ltd. is not covered under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, hence liable to GST.