2018 (6) TMI 1126 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 317 (A. A. R. – GST) – Levy of GST – procurement of services or material from Govt./Govt. Authority – whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST? – Held that:- The applicant is covered under local authority which is receiving services from IIT, Mumbai which is covered as Central Government.
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Whether the services received by the applicant from IIT. Mumbai is liable to GST or not? – Held that:- Serial no. B of Part 3 of GST Tariff-Services [Chapter 99] provides the list of nil rated/fully exempted services. On going through the said list, it is found that Government/Authority providing services to other Government/Authority is exempted from GST.
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Ruling:- The services received by the applicant from IIT, Mumbai is exempted from GST.
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As regard to the supply of goods by one Govt/authority to other Govt/authority is concerned, there is n
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s letter dated 10.05.2018 has submitted that the question raised by the applicant do not fall under Section 97(2) of UKGST ACT, 2017. In this context, we find that as per Section 97(1) of CGST/SGST Act, 2017, An applicant. . . . . . , stating the question on which the advance ruling is sought. Further as per Section 95(c) of CGST/SGST Act, 2017, applicant means any person registered or desirous of obtaining registration under this Act. As per record, we find that the M/s. ITDA is registered under GST bearing registration no. 05MRTPO1359B1DC, therefore falls under the definition of applicant (supra) and can sought advance ruling on the questions mentioned in Section 97(2) of CGST/SGST Act, 2017. On going through the application we find that the applicant has sought advance ruling on 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
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is under administrative control of Information Technology Department o:: Uttrakhand Government, The Hon ble Governor had nominated ITDA as State Nodal Organization. Its executive committee consists of Government Officers. As per definition of Government provided in Section .2(53) of the Uttrakhand Goods and Services Tax Act, 2017 Government means the Government of Uttrakhand. Further as per Section 2(69)(c ) of Uttrakhand Goods and Services Tax Act, 2017, local authority means a Municipal Committee, a Zilla Parishad, a District Board and any other authority entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund. Thus ITDA is a local authority under the control of Uttrakhand Government. 6.1.1 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 tha
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s of Parliament, the Joint Council Secretary of Ministry of Human Resource and Development, and three appointees each of the Union Government, AICTE, and the Visitor. The amendments in the Institutes of Technology Act, 1961 is to be made by the Parliament. Thus IIT, Bombay falls under the definition of Government in terms of Section 2(53) of the Central Goods and Services Tax Act, 2017 wherein Government means the Central Government. 6.1.2 In view of the above, we find that the applicant is covered under local authority which is receiving services from IIT, Mumbai which is covered as Central Government (supra). 6.1.3 Now the issue to be decided whether the services received by the applicant from IIT. Mumbai is liable to GST or not. In this context, we find that serial no. B of Part 3 of GST Tariff-Services [Chapter 99] provides the list of nil rated/fully exempted services. On going through the said list, we find that Government/Authority providing services to other Government/Authorit
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