9911796707
TMI Blog2024 (2) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... services. Hence the applicant is not eligible for exemption under these two serial numbers. - SRI S.V. KASI VISWESWARA RAO, AND SRI SAHIL INAMDAR, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] 1. M/s. All India Institute Of Medical Sciences, NH 163, Rangapur, AIIMS Bibinagar, NH, 163, Bibinagar, Yadadri Bhuvanagiri, Telangana, 508 126. (36AAAGA2453A1Z6) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to produce skilled healthcare professionals who can meet the evolving healthcare needs of the nation. The institution is equipped with modern infrastructure and state of - the art facilities to medical education. 4.3 AIIMS, being an institution dedicated to healthcare and education, has entered into contracts with several entities for services, including: 1. M/s. MJ Solanki, GSTIN: 24AAQFM2633M1ZY. For the provision of house keeping services and manpower supply services at AIIMS Bibinagar. 2. M/s Kore Security Services, GSTIN: 07ADKPJ3897P1ZM, for the provision of security services at our college, hospital and hostel facilities. 3. M/s. P. Suresh Associates Chartered Accountant Services GSTIN: 36AAVFP9999G1ZZ. Regarding this contracts, AI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power supply, Security Services Accountancy Services. In the statement of facts they have claimed that the vendors of these Services are charging GST at the rate of 18% on the services supplied. They also submitted that being an education institution their Output service is exempt and therefore they are reversing the Input tax credit amount into Rs.2 to 3 Crs annually. They submitted that their Institution is Central Government. And hence supplies made to their Institution are exempt under entry 3 3A of Notification 12/2017. To support their claim they are Central Government they submitted document evidence: 1. AIIMS, Bibinagar falls directly under the purview of the Ministry of Health Family Welfare (MOHFW) and is created by an Act of Parl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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