9911796707
TMI Blog2018 (6) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. The Joint Commissioner, State Tax, Dehradun Circle vide his 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as under : 6.1 GST on "procurement of services or material from Govt./Govt. Authority" : From the documents submitted by the applicant we find that the ITDA is registered under Society Registration Act, 1860 and it 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 Dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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