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TMI Blog2018 (6) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... s found that Government/Authority providing services to other Government/Authority is exempted from GST. Ruling:- The services received by the applicant from IIT, Mumbai is exempted from GST. As regard to the supply of goods by one Govt/authority to other Govt/authority is concerned, there is no exemption from GST in this regard. - Ruling No. 04/2018-19 In Application No. 03/2018-19 - - - Dated:- 29-5-2018 - 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 un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd 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 reques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 education in the Union Government, the Chairmen of all IITs, the Directors of all IITs, the Chairman of the Univer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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