Supreme Court – Daily Orders
M/S Nepra Resources Management Pvt. Ltd vs State Of Gujarat on 4 August, 2025
ITEM NO.41 COURT NO.15 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 30566/2025
[Arising out of impugned final judgment and order dated 24-04-2024
in SCA No. 17719/2021 03-01-2025 in MCA (for review) No. 1267/2024
passed by the High Court of Gujarat at Ahmedabad]
M/S NEPRA RESOURCES MANAGEMENT PVT. LTD. Petitioner(s)
VERSUS
STATE OF GUJARAT & ORS. Respondent(s)
FOR ADMISSION and I.R.
IA No. 151950/2025 - CONDONATION OF DELAY IN FILING
Date : 04-08-2025 This matter was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE MANOJ MISRA
HON'BLE MR. JUSTICE UJJAL BHUYAN
For Petitioner(s) :
Mr. Nikhil Goel, Sr. Adv.
Mr. Malak Manish Bhatt, AOR
Mr. Kuntal Parikh, Adv.
Ms. Neeha Nagpal, Adv.
Ms. Samridhi, Adv.
For Respondent(s) :
UPON hearing the counsel the Court made the following
O R D E R
1. Delay condoned.
Signature Not Verified
Digitally signed by
babita pandey
Date: 2025.08.07
17:55:01 IST
Reason:
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2. The issue which arises for our consideration is whether the
petitioner, who is a contractor, providing conservancy services to
Notified Area Authority, Vapi would be exempted from Central Goods
and Services Tax (CGST) in view of the notification dated
28.06.2017 (Annexure P-3).
3. The case of the petitioner is that the Notified Area Authority,
Vapi is constituted under a notification under Section 16 of the
Gujarat Industrial Development Act, 1962. Pure services (excluding
works contract service or other composite supplies involving supply
of any good) to the Central Government, State Government or Union
Territory or local authority or a Governmental authority by way of
any activity in relation to any function entrusted to a Panchayat
under Article 243G of the Constitution of India or in relation to
any function entrusted to Municipality under Article 243W of the
Constitution of India are exempt under Notification dated
28.06.2017 issued under Section 11(1) of CGST Act, 2017
“Governmental authority”, as per Notification, means an authority
or a Board or any other body (i) Set up by an Act of the Parliament
or a State legislature; or (ii) established by any Government.
4. It is the submission of the petitioner that by virtue of the
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notification under Section 16 of the Gujarat Industrial Development
Act, 1962, the Notified Industrial Area Authority, Vapi, would fall
within the definition of “Governmental authority” and since its
functions include those specified under Section 243W of the
Constitution of India, conservency services provided to it would be
exempted under the notification dated 28.06.2017.
5. Additionally, it is submitted, the Notified Industrial Area
Authority, Vapi would also qualify as a local authority as defined
in Section 2(69) of the CGST Act.
6. It is thus submitted that the High Court erred in relying upon a
decision of this Court which was in the context of the provisions
of the Income Tax Act.
7. The matter requires consideration. Issue notice, returnable in
four weeks. Permission to serve the standing counsel representing
the State of Gujarat in this Court is granted.
(RASHI GUPTA) (SAPNA BANSAL)
COURT MASTER (SH) COURT MASTER (NSH)
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