In Re : IT Development Agency (ITDA), Govt of Uttrakhand
GST
2018 (6) TMI 1126 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 317 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 29-5-2018
Ruling No. 04/2018-19 In Application No. 03/2018-19
GST
MR ANIL SINGH (MEMBER) AND MR AMIT GUPTA (MEMBER)
For The Applicant : Shri Damanpreet Singh, FCA
RULING
1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder filed by Project Co-ordinator (Finance & Admin.), ITDA, Govt, of Uttrakhand, Dehradun registered under GST bearing No. 05MRTPO1359B1DC seeking an advance ruling on the question whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST.
2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub secti
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n the question whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST. In this regard we find that as per Section 97(2)(e) of CGST/SGST Act, 2017 the advance ruling can be given on “determination of the liability to pay tax on any goods or services or both. In the present case applicant has sought advance ruling in respect of leviability of GST, if any, on the services or material procured by them from Govt./Govt. Authority. Therefore, in terms of said Section 97(2)(e) of CGST/SGST Act, 2017: the present application is hereby admitted.
4. Accordingly opportunity of personal hearing was granted to the applicant on 28.05.2018. Shri Damanpreet Singh, FCA appeared for personal hearing on behalf of the applicant and reiterated his submission as given in the application.
5. In the present application, applicant has requested for advance ruling on leviability of GST on procurement of services or material from Govt./Govt. Authority which is discussed
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1 Further the applicant has submitted an MOU with IIT, Mumbai which relates to design, development and field testing of “Aerostat Based Last Mile Communication System”. To determine the status of IIT, Bombay, we find that the Indian Institutes of Technology (IITs) are autonomous public institutes of higher education, located in India. They are governed by the Institutes of Technology Act, 1961 which has declared them as institutions of national importance and lays down their powers, duties, and framework for governance etc. Each IIT is an autonomous institution, linked to the others through a common IIT Council, which oversees their administration. The Minister of Human Resource Development is the ex-officio Chairperson of IIT Council. The President of India is the most powerful person in the organisational structure of IITs, being the ex officio Visitor and having residual powers. Directly under the President is the IIT Council, which comprises the minister-in-charge of technical educ
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